Summary: We will not investigate this complaint about council tax billing. This is because the Valuation Tribunal is better placed to consider the issue raised and it is reasonable to expect Mr Y to use his right of appeal.

The complaint

1. Mr Y complains the Council has issued a council tax bill with his name written in capital letters. Mr Y says this does not match his name as his name on his birth certificate is written in lower case. He considers this a loss of his legal status and considers the demand for payment of council tax to be unlawful as a result.
2. Mr Y does not consider the bills to be valid and therefore does not consider himself liable to pay the council tax and is upset that the Council continue to ask him to pay.

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The Ombudsman’s role and powers

3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. The Ombudsman investigates complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or may decide not to continue with an investigation if we decide there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6))
5. 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

6. I considered the information Mr Y and the Council provided and the Ombudsman’s Assessment Code.

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My assessment

7. Mr Y does not consider the Council’s use of his name in capital letter in its council tax bill to be lawful. He says the Council’s issuing of the bill with his name in capitals causes him to lose his legal status as an individual and has made him feel like a slave. He therefore does not accept the bill or his liability to pay the council tax as he considers it to be fraudulent.
8. Mr Y complained to the Council about the bills in June. The Council responded, saying the bill was valid and legal in June and after further correspondence from Mr Y, again in November. Mr Y then approached us later the same month.

Analysis

9. Mr Y disputes his liability to pay the council tax bill. He says the bill is not issued in his name as on his birth certificate as it capitalises his name. He says the Council’s issuing of the bill with his name is unlawful as it reduces his legal status.
10. As his objection relates to his liability for the bill the Valuation Tribunal is better placed to consider his complaint. It can consider the issue raised about the bill as part of any appeal Mr Y may wish to make. As Mr has given no reason to say he is unable to do this and there is often no charge from the Valuation Tribunal to make such an appeal, it is reasonable to expect Mr Y to use his right of appeal. Consequently, we will not investigate this complaint.

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Final decision

11. We will not investigate Mr Y’s complaint because the Valuation Tribunal is better placed to consider the issue raised and it is reasonable to expect Mr Y to use his right of appeal.

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Investigator's decision on behalf of the Ombudsman