Summary: We will not investigate this council tax dispute regarding liability for a property the complainant rents to tenants. This is because the complainant can appeal to the Valuation Tribunal once he has provided additional information to the Council.

The complaint

1. The complainant, whom I refer to as Mr X, disputes he is liable to pay council tax for a period in 2021. Mr X wants the Council to calculate the council tax correctly and pay him compensation.

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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 about the same matter. 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 the complaint correspondence. I also considered our Assessment Code and comments Mr X made in reply to a draft of this decision.

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My assessment

6. The landlord is liable for the council tax for any period when a property is empty. The Council made Mr X liable from October to December 2021. This was the period between the tenant telling the Council they had moved out and a new tenant moving in. Mr X owes £332 as the landlord and the account is at the reminder stage.
7. Mr X disputes the period of liability and the date the tenant left. The Council asked Mr X to provide specific information to support his claims about liability. I have seen evidence the Council has asked for this information on three occasions. The Council says it will complete its review about liability when Mr X provides the information it has asked for. The Council will then signpost Mr X to the Valuation Tribunal if he remains dissatisfied.
8. I will not investigate this complaint because Mr X can provide the Council with the information and then appeal to the Valuation Tribunal if he disagrees after the Council has made its final decision regarding liability.
9. It is reasonable to expect Mr X to use the statutory process because the tribunal is the appropriate body to consider disputes about council tax liability. The tribunal is free to use and made up of council tax experts. The tribunal can decide if Mr X is liable to pay council tax for the disputed period. We do not make decisions about council tax liability.
10. Mr X says the Council failed to signpost him to the Valuation Tribunal. However, the Council has not yet reached the tribunal signposting stage because it has been wating for Mr X to provide the additional information.

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Final decision

11. We will not investigate this complaint because Mr X can appeal to the Valuation Tribunal once he has provided the Council with the outstanding information.

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Investigator's decision on behalf of the Ombudsman