Birmingham City Council (21 004 889)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 19 Aug 2021
The Ombudsman's final decision:
Summary: We cannot investigate this complaint about council tax liability because the complainant appealed to the Valuation Tribunal.
The complaint
- The complainant, whom I refer to as Mr X, says the Council and the Valuation Tribunal made an unfair council tax decision. Mr X wants us to review the decision and make an accurate calculation.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- We cannot investigate a complaint if someone has appealed to a tribunal about the matter. (Local Government Act 1974, section 26(6), as amended)
- The Valuation Tribunal deals with appeals against decisions on council tax liability.
How I considered this complaint
- I considered information provided by Mr X and the Council. This includes the decision made by the Valuation Tribunal. I also considered the Ombudsman’s Assessment Code.
My assessment
- The Council made Mr X liable for council tax from September 2018 until December 2019. Mr X did not think he was liable so he appealed to the Valuation Tribunal. The tribunal dismissed his appeal. This means Mr X is liable to pay the council tax as billed by the Council. Mr X continues to dispute that he is liable.
Final decision
- I cannot investigate this complaint because Mr X appealed to the Valuation Tribunal. The law says we cannot investigate any issue that has been the subject of an appeal to the tribunal. We have no power to review or change a decision made by the Valuation Tribunal. This restriction applies even though Mr X disagrees with the tribunal’s decision.
Investigator's decision on behalf of the Ombudsman