Summary: We will not investigate this council tax complaint about whether the complainant, or his former tenant, should be held liable for the council tax. This is because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, says the Council was wrong to charge him council tax from 18 to 28 February. He says his former tenant was liable. Mr X wants a council tax refund for that period.

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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. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. This includes a letter inviting Mr X to appeal to the Valuation Tribunal. I also considered our Assessment Code and invited Mr X to comment on a draft of this decision.

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My assessment

6. In February Mr X asked his tenant to move out by the end of the month. The tenant left. Mr X says she returned the keys on 28 February.
7. The Council made Mr X liable for the council tax from 18 to 28 February. The Council says the tenant moved out on 17 February and, due to the type of tenancy she had, could not be held liable for the council tax once she was no longer resident in the property.
8. Mr X paid the council tax but said the tenant was liable until 28 February. In August and September the Council explained why it had decided to make Mr X liable. The Council gave Mr X two months to appeal to the Valuation Tribunal if he disagreed.
9. I will not start an investigation because Mr X can appeal to the Valuation Tribunal. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to determine disputes about council tax liability. The tribunal can decide who should pay the council tax for the disputed period. If the tribunal decides Mr X was not liable then the Council will issue a refund. The tribunal is free to use, made up of council tax experts, and the Council notified Mr X of his appeal rights.

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Final decision

10. We will not start an investigation because Mr X can appeal to the tribunal.

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Investigator's decision on behalf of the Ombudsman