Summary: We will not investigate this complaint about the Council treating Mr X as liable for council tax. We cannot consider matters that have been before the courts, so we cannot investigate the Council having obtained liability orders from the magistrates’ court. It is reasonable for Mr X to use the alternative remedy available to him via the Valuation Tribunal, to challenge decisions about liability.

The complaint

1. Mr X complained about the Council treating him as liable for council tax as the owner of a limited company. He says the Council has given him assurances the matter would be dealt with but every year since 2017 the Council has sent him a council tax bill and obtained a liability order. The matter has caused Mr X distress and dealing with the issue has cost money and time. Mr X wants the Council to apologise in writing, refund fees including bailiff fees and pay his costs of resolving the matter.

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

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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. Mr X says the Council has sent him a council tax bill and then obtained a liability order every year since 2017. He says he is not liable, and he should not be expected to pay the council tax and the costs associated with the Council’s recovery, which include bailiff charges.
9. A council must apply to the magistrates court for a liability order against those it believes are liable. Once a council has obtained a liability order it can take recovery action. Any matter which can be considered by the Valuation Tribunal Service cannot be brought up as a defence in court proceedings – such as disputes about liability.
10. We cannot investigate a complaint about councils’ decisions to take court action, or what happened in court. We could not therefore consider the complaint about the Council obtaining liability orders in relation to Mr X’s several council tax bills.
11. A person who wishes to challenge the Council’s decision they are liable to pay council tax has the right to register a council tax liability appeal with the Valuation Tribunal Service.
12. There is not a good reason for us to investigate this matter instead of the Valuation Tribunal. It was reasonable for Mr X to use this process for previous years’ liability decisions, and it is reasonable for him to use it in relation to current and further liability decisions. We cannot decide a person is not liable for council tax in the way the valuation tribunal can.

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Final decision

13. We will not investigate Mr X’s complaint because we cannot investigate councils’ decisions to take court action, and there is a suitable alternative remedy available to Mr X via the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman