Summary: We cannot investigate this dispute over council tax liability because the complainant appealed to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, disagrees with the Council’s decision that he is liable to pay council tax for a property. He has suggested there has been fraud by the Council.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. We cannot investigate a complaint if someone has appealed to a tribunal or a government minister or started court action about the matter. (Local Government Act 1974, section 26(6), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

5. I read the complaint and correspondence between Mr X and the Council. I read the Valuation Tribunal decision. I considered comments Mr X made in reply to a draft of this decision.

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What I found

What happened

6. In September 2019 the Council issued a decision notice making Mr X liable for the council tax on a property from April 2019. Mr X owed £2157. The Council told Mr X he had wo months to appeal to the Valuation Tribunal. Mr X responded immediately to say he would appeal to the Valuation Tribunal. Mr X said a tenant was responsible for the council tax.
7. Mr X submitted an appeal to the Valuation Tribunal a few days after the deadline. The tribunal decided not to consider the appeal because it was late.
8. In December 2019 the court issued a liability order (court order) confirming Mr X must pay the council tax.
9. The Council says Mr X paid the arrears in December 2020. Mr X continues to dispute he is liable for the council tax. He says the property is held in a discretionary trust.

Assessment

10. I cannot start an investigation because Mr X appealed to the Valuation Tribunal. The law says we cannot investigate any matter that has been the subject of an appeal to the tribunal. This restriction applies even though the tribunal did not consider the substance of the appeal because the appeal was late. Mr X could have submitted an appeal before the deadline expired and the tribunal would then have considered the dispute over liability. But, because Mr X did not submit an on-time appeal the Council’s decision to make Mr X liable for the council tax stands and I have no power to intervene. The liability could only have been changed if the Valuation Tribunal upheld an appeal from Mr X.

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Final decision

11. I cannot start an investigation because Mr X appealed to the tribunal.

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Investigator's decision on behalf of the Ombudsman