Summary: We will not investigate this complaint that the Council incorrectly considers that the complainant is liable for council tax. This is because the complainant could appeal to the Valuation Tribunal.

The complaint

1. The complainant, who I will call Mr X, complains that the Council incorrectly considers him to be liable for council tax.

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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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My assessment

6. Mr X disputes the Council decision that he is liable for a council tax debt for a property the Council say he lived in until May 2021.
7. Any dispute about council tax liability can be appealed to the Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable for Mr X to pursue an appeal in this case.

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Final decision

8. We will not investigate Mr X’s complaint because he could appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman