Summary: We will not investigate Mr B’s complaint about the Council’s decision on his liability for council tax. This is because it is reasonable for Mr B to appeal to the Valuation Tribunal.

The complaint

1. The complainant, who I will refer to as Mr B, complains that the Council has wrongly decided his liability for council tax. Mr B says the Council has made him liable for council tax during a period when his tenant was still responsible for paying 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 Mr B.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr B may put in an appeal to the Valuation Tribunal against the Council’s decision on his liability for council tax. The tribunal is an independent expert body whose decisions are binding on the Council. I consider it would be reasonable for Mr B to put in an appeal in this case.
7. So, we will not investigate this complaint.

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Final decision

8. We will not investigate Mr B’s complaint because it is reasonable for him to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman