Summary: We will not investigate this complaint about liability for council tax as there is a right of appeal to a Valuation Tribunal. Further, the matter has been remedied by the Council and is out of time.

The complaint

1. Mr X complains about the Council’s decision to hold him liable for council tax.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council provider has done. (Local Government Act 1974, sections 26B and 34D, as amended)

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How I considered this complaint

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

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My assessment

7. Mr X is unhappy with the way the Council dealt with his dispute about liability for council tax on a property.
8. The Ombudsman would not investigate a complaint about council tax liability as this could be appealed to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
9. The Council accepted that they did not respond properly to Mr X’s complaint and remedied the matter in 2019 by agreeing to waive the council tax on the property. I consider this a reasonable remedy to the complaint and I do not consider that there are good grounds to investigate this complaint as the Ombudsman would not seek a greater remedy.
10. Mr X has made a data subject access request. This is a matter for the Information Commissioner’s Office.
11. Mr X says that he continues to receive council tax bills for the property. However, this remains a matter for appeal to a Valuation Tribunal.
12. The original complaint is also out of time and I see no reason to disapply the rule in paragraph four.

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Final decision

13. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and the matter has been remedied and is late.

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Investigator's decision on behalf of the Ombudsman