South Oxfordshire District Council (21 018 016)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 27 Mar 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s failure to change Mrs X’s council tax banding and the subsequent liability that arose from it. It would be reasonable for Mrs X to appeal against the bill at the Valuation Tribunal.
The complaint
- Mrs X says the Council failed to change their property’s council tax banding in 2018 despite notifying the Council the property conversion was complete.
- Mrs X says the council tax banding was not changed until 2021. As a result, they have now been landed with a Council tax bill for £7798.68
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 Mrs X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mrs X has the right to appeal against the council tax bill at the Valuation Tribunal.
- The Valuation Tribunal is a free and easy to use service which deals with Council tax disputes.
- Therefore, it would be reasonable for Mrs X to appeal to the Valuation Tribunal.
Final decision
- We will not investigate Mrs X’s complaint because it would be reasonable for her to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman