Summary: We will not investigate this complaint about council tax liability. This is because it is reasonable to expect Ms Y to challenge any liability through the Valuation Tribunal.

The complaint

1. Ms Y complained the Council is charging her for council tax which she says she does not owe. Ms Y says she has been upset by the repeated requests for money.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

4. I considered information Ms Y provided and the Ombudsman’s Assessment Code.

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My assessment

5. Ms Y was sent a Liability Order notification letter in April 2022. This said that she owed approximately £190 to the Council for outstanding council tax. She was then contacted by enforcement agents in January 2023. She contacted us in February.

Analysis

6. The Valuation Tribunal deals with appeals against decisions on council tax liability. This is often free and reasonable adjustments can be made where necessary for access to the tribunal’s service.
7. Consequently, it is reasonable to expect Ms Y to use her right to appeal to the Valuation Tribunal if she wishes to dispute the view that she is liable for the council tax owed. Therefore, we will not investigate this complaint.

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Final decision

8. We will not investigate Ms Y’s complaint because it is reasonable to expect her to appeal to the Valuation Tribunal to challenge any liability for council tax.

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Investigator's decision on behalf of the Ombudsman