Adur District Council (21 009 578)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 15 Nov 2021

The Ombudsman's final decision:

Summary: We will not investigate this complaint about council tax liability. It would be reasonable for Mr X to appeal to the Valuation Tribunal.

The complaint

  1. Mr X is the administrator of an estate which includes a property whose owner passed away in 2020. He says the Council have incorrectly charged council tax for a period when the property was unoccupied following the owner’s death.
  2. Mr X also says the Council failed to follow its own complaints procedure.

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The Ombudsman’s role and powers

  1. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
  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

  1. I considered information provided by Mr X and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X has the right to appeal against the council tax liability at the Valuation Tribunal.
  2. The Valuation Tribunal is a free and easy to use service set up by the government to consider such disputes. Therefore, it would be reasonable for Mr X to use this service.
  3. In cases where we do not investigate the matters in a complaint, we do not separately investigate the Council’s complaint handling process.

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Final decision

  1. We will not investigate Mr X’s complaint because it would be reasonable for him to appeal to the Valuation Tribunal

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Investigator's decision on behalf of the Ombudsman

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