Summary: We will not investigate this complaint about council tax liability and council tax support. This is because there are appeal rights the complainant can use.

The complaint

1. The complainant, whom I refer to as Mr X, disagrees with the Council’s decision to make him liable for council tax from March 2019 to February 2020. Mr X says he is not liable because he was living somewhere else. Mr X also disagrees with the amount the Council has awarded in council tax support (CTS).

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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.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. I obtained confirmation from the Council that it will facilitate an appeal to the Valuation Tribunal. I considered our Assessment Code and invited Mr X to comment on a draft of this decision.

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My assessment

6. The Council made Mr X liable for council tax from March 2019 to February 2020. Mr X says he is not liable because he was living in another part of the country during those months. He then moved back to Harrow and is unhappy with the amount of CTS the Council awarded.
7. Mr X has tried to challenge the Council’s decisions but the complaints process has not been straightforward and he has struggled to get replies.
8. The Council would like Mr X to submit an appeal to the Council about the council tax. Mr X has made contact with the Council to do this. If he disagrees with the Council’s response to his appeal he can then appeal to the Valuation Tribunal. The tribunal will decide if he is liable to pay council tax for the disputed period.
9. Mr X can also appeal to the Valuation Tribunal if he disagrees with the amount of CTS the Council awarded.
10. I will not investigate this complaint because Mr X can appeal to the tribunal if he is unhappy with the Council’s response to his appeal. He can also appeal if he disputes the CTS decision. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to determine disputes about council tax liability and CTS awards. We can neither decide whether someone is liable for council tax nor change a CTS award.

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Final decision

11. I will not investigate this complaint because Mr X can use his appeal rights.

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Investigator's decision on behalf of the Ombudsman