Summary: We will not investigate this council tax complaint because the complainant can appeal to the Valuation Tribunal and because there is insufficient evidence of fault by the Council.

The complaint

1. The complainant, whom I refer to as Ms X, disagrees that she is liable for council tax from November 2019 to February 2020. She says she was forced to leave the property early due to its poor condition and the landlady had agreed to an early exit from the tenancy. Ms X says the Council failed to contact her about the alleged council tax arrears despite having her email address.

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The Ombudsman’s role and powers

2. The Ombudsman investigates complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6))
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability. The law says people should pay the council tax as billed while waiting for a decision from the tribunal.

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How I considered this complaint

5. I considered information provided by Ms X and the Council. This includes the complaint correspondence. I considered our Assessment Code and invited Ms X to comment on a draft of this decision.

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My assessment

6. Ms X’s tenancy was due to end in February 2020. She left the property in November 2019. She says she did this due to the poor condition of the property and with the agreement of the landlady. The Council initially closed Ms X’s council tax account but then re-opened it after the landlady said Ms X remained liable for the council tax until the end of the tenancy. The Council invited Ms X to appeal to the Valuation Tribunal if she disagreed that she was liable until February. The Council says it has not been told Ms X has appealed although I have seen an email in which Ms X says she has appealed to the tribunal.
7. The Council sent a final bill, a summons and liability order to the last known address it had for Ms X. It did not have Ms X’s current address because Ms X had not provided it. The Council then instructed bailiffs. Ms X says the Council failed to contact her and could have emailed her. The debt remains with the bailiffs. The Council invited Ms X to apply for discretionary support to help her pay the council tax. The Council has not received an application from Ms X for discretionary help.
8. I will not investigate whether Ms X is liable for the council tax until February because Ms X can appeal to the Valuation Tribunal if she has not already done so. It is reasonable to expect Ms X to appeal because the tribunal is the appropriate body to decide disputes about council tax disputes. We are not an appeal body and cannot decide the period of liability.
9. I also will not start an investigation because there is insufficient evidence of fault by the Council. There was extensive email correspondence between Ms X and the Council regarding liability. But, the Council had to issue the summons and liability order by post and, as Ms X had not updated her postal address, the Council had to use the last known address and it did not know Ms X was not receiving the letters. The Council followed the correct process in escalating the debt to court and to the bailiffs. In addition, it invited Ms X to apply for discretionary relief which, if awarded, would help to pay the arrears.

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Final decision

10. I will not investigate this complaint because Ms X can appeal to the Valuation Tribunal and because there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman