Summary: We will not investigate this complaint about council tax liability because Mr X can appeal to the Valuation Tribunal.

The complaint

1. Mr X complains the Council have charged him council tax for the period before he moved into the property. He says he has had to pay an additional £58 as a result.

Back to top

The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

4. I considered information provided by the complainant.
5. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

6. Mr X says he moved into a property in March 2022 and has received a council tax bill which includes the previous year’s balance. The Council have charged some tax owed from the previous year. He does not consider this calculation to be correct based on when he moved into the property.
7. If Mr X disputes his council tax liability, he has the right to appeal to the Valuation Tribunal. This service is free, can decide who is liable and can overturn the Council’s decision if the Tribunal sees fit. The law expressly provides this route for challenging such decisions. Therefore, it would be reasonable to expect Mr X to appeal to the Tribunal.

Back to top

Final decision

8. We will not investigate Mr X’s complaint because it would be reasonable for Mr X to appeal to the Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman