Tameside Metropolitan Borough Council (21 010 271)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 01 Dec 2021
The Ombudsman's final decision:
Summary: We should not investigate this complaint about council tax. This is because it is reasonable for Mr X to appeal to the Valuation Tribunal.
The complaint
- Mr X complains the Council have made errors in calculating his council tax.
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 and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X complains the Council has not calculated his council tax liability correctly and provided wrong information.
- The Council reviewed Mr X’s council tax account and accepted it made errors. The Council says it has addressed the errors and apologised to Mr X.
- The Council told Mr X he could appeal to the Valuation Tribunal Service.
- Mr X did not appeal to the Valuation Tribunal Service and has missed the deadline.
- Mr X can submit a late appeal to the Valuation Tribunal and it is reasonable to expect him to do so.
Final decision
- We should not investigate this complaint. This is because it is reasonable for Mr X to submit a late appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman