Summary: We will not investigate this complaint about the Council holding Mr X liable for council tax. This is because it was reasonable for Mr X to appeal to the Valuation Tribunal.

The complaint

1. Mr X says the Council has wrongly held him liable for council tax for two properties he does not own. He would like the Council to correct its errors.

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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 could have appealed to a tribunal. However, we may decide to investigate if we consider it was 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 the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. We will not investigate this complaint because it was reasonable to expect Mr X to appeal to the Valuation Tribunal. The tribunal is free to use and is the specialist body to determine council tax liability disputes.

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Final decision

8. We will not investigate this complaint because it was reasonable to expect Mr X to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman