Summary: We will not investigate this complaint about liability for council tax. This is because the matter has been subject to court proceedings and could be considered by a tribunal.

The complaint

1. The complainant, who I will call Mrs X, complains about that the Council is pursuing her for council tax debt that she is not liable for. She says the Council has issued her a summons for part of the debt.

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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.
3. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
4. 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)
5. 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

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. We cannot investigate the Council’s decision to issue Mrs X a summons for part of the council tax debt. This is because the law does not allow us to investigate the start of court proceedings. Furthermore, any dispute about liability for a council tax premium could be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.

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Final decision

9. We will not investigate Mrs X’s complaint because the matter has been subject to court proceedings, and she can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman