Summary: We will not investigate this complaint regarding council tax liability as it is reasonable to expect the complainant to appeal to the Valuation Tribunal.

The complaint

1. Mr X says the Council has mistakenly assessed him to be liable for a period of council tax payments.
2. Mr X says he provided evidence to the Council that another company was responsible for council tax at the property during this time. However the Council maintains that Mr X is liable for the outstanding payments.

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The Ombudsman’s role and powers

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)

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How I considered this complaint

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Appeals against the decision of a billing authority that someone is liable for council tax are made first in writing to the council. The person can then appeal to the Valuation Tribunal Service.
7. Appeals to the Valuation Tribunal Service should be made within two months of the authority notifying the person that their grievance is not well founded. In this case the Council sent its final response to Mr X on 23 July 2021. Mr X therefore is in time to appeal to the Tribunal and it would be reasonable to expect him to do so.

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Final decision

We will not investigate this complaint regarding council tax liability as it is reasonable to expect the complainant to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman