Birmingham City Council (21 010 165)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 07 Mar 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a dispute over liability for council tax. This is because the complainant can appeal to the Valuation Tribunal.
The complaint
- The complainant, whom I refer to as Mr X, disagrees that he is liable for council tax on a property for a few months in 2013.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability.
How I considered this complaint
- I considered information provided by Mr X and the Council. This includes the complaint correspondence. I also considered the Ombudsman’s Assessment Code and invited Mr X to comment on a draft of this decision.
My assessment
- The Council received information in 2021 which led it to make Mr X liable for the council tax on a property from April to July 2013. The Council issued a bill for £262 which Mr X did not pay. The Council served a summons which increased the bill to £337 which Mr X paid.
- Mr X disputes the charge and says he did not live in the property at that time. He says he has provided evidence to the Council which the Council has ignored.
- I will not investigate this complaint because Mr X can appeal to the Valuation Tribunal. It is reasonable to expect Mr X to appeal because the tribunal is free to use and is the appropriate body to determine council tax liability disputes. If the tribunal decides Mr X is not liable it will direct the Council to make a refund. The Council has written to Mr X to say he can appeal to the Valuation Tribunal.
Final decision
- We will not investigate this complaint because Mr X can appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman