Summary: We will not investigate this complaint about council tax. This is because if Ms X disputes liability it was reasonable for her to have appealed to the Valuation Tribunal.

The complaint

1. The complainant, whom I shall call Ms X, complains the Council pursued her for council tax, despite saying it would not. She says the debt is for a property where she was a joint tenant. Ms X says she was only liable for half the debt.

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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. 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 and council tax support or reduction.

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How I considered this complaint

5. I considered information provided by the Ms X complainant including correspondence from the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Council tax is a tax on domestic properties. Usually one person, called the ‘liable person’, must pay council tax. Couples living together will both be 'jointly and severally liable'. This means they are responsible as a couple but also individually. This is the case even if there is only one name on the bill, and applies if the couple is married, cohabiting or in a civil partnership.
8. If a person is joint and severally responsible for council tax, they are responsible for paying all the council tax bill, not just a share of it. If a person pays their 'share' but the other person does not, councils can pursue either or both parties for the whole amount.
9. Ms X is unhappy because the Council is pursuing her for council tax on a property she shared with a former partner. Ms X says she should only be liable for half the debt. She has also provided emails which show the Council agreed to pursue her partner for the outstanding half of the debt.
10. If Ms X disputed her liability for council tax, she had the right to appeal to the Valuation Tribunal. It is the expert, impartial body, set up by Parliament for members of the public to challenge council tax decisions. As explained in paragraph 3, when there is a right of appeal to a tribunal, the Ombudsman normally expects people to use that right, unless it was unreasonable for them to do so. I do not consider that to be the case here. An investigation by the Ombudsman is not therefore appropriate.

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Final decision

11. We will not investigate Ms X’s complaint because she had a right to appeal to the Valuation Tribunal.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman