Plymouth City Council (22 014 749)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 15 Feb 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about liability for Council tax as there was an appeal to a Valuation Tribunal available.
The complaint
- Mr X says that a Council tax bill was sent to him by the Council for a property which he says should have been in the name of a company rather than himself.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that, despite his protest that a Council tax bill issued in his name should have been issued in the name of a private company, the Council pursued enforcement of the debt until bailiffs were instructed to pursue the matter. This led to extra costs to Mr X.
- Any dispute about liability for Council tax can 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 have been reasonable to pursue an appeal in this case.
- The Valuation Tribunal advises that a person should continue to pay disputed Council tax whilst an appeal is underway. A successful appeal would then lead to a refund.
Investigator's decision on behalf of the Ombudsman