Summary: We will not investigate this complaint about liability for Council tax. This is because the complaint does not meet the tests in our Assessment Code on how we decide which complaints to investigate. There is right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council have held him liable for a Council tax on a property which he sold. He disputes the Council’s subsequent decision to pursue Council tax arrears on the property as he says he was not liable.

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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.

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How I considered this complaint

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

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Final decision

6. We will not investigate Mr X’s complaint because he could appeal 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.

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Investigator's decision on behalf of the Ombudsman