Rushcliffe Borough Council (21 012 764)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 16 Dec 2021
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax liability. This is because it is reasonable to expect Mr Y to appeal to the Valuation Tribunal.
The complaint
- Mr Y complains the Council is pursuing him for council tax on a property that he is not liable for. Mr Y says this has caused him upset, worry and inconvenience.
The Ombudsman’s role and powers
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- 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)
How I considered this complaint
- I considered the information Mr Y provided and the Ombudsman’s Assessment Code.
My assessment
- The Council contacted Mr Y about unpaid council tax in 2019. Mr Y says he had already stopped living in the property at the time the Council says he is liable for council tax. He therefore disputes his liability for the council tax payments.
- Mr Y sent the Council a copy of his notice to end his tenancy in 2019. The Council said that while this shows Mr Y intended to leave the property, it does not show this was agreed with the landlord and without further evidence, would still consider him to be liable for the council tax.
- Mr Y approached us in November 2021 after he was contacted by bailiffs for the unpaid council tax.
Analysis
- If Mr Y disputes his liability for the council tax, he can make an appeal to the Valuation Tribunal. The Valuation Tribunal is set up to deal with appeals where there is a dispute over whether someone is liable for council tax or not. There is no evidence to suggest it would not be reasonable to expect Mr Y to use his right to appeal and consequently we will not investigate this complaint.
Final decision
- We will not investigate Mr Y’s complaint because it is reasonable to expect Mr Y to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman