Summary: We will not investigate this complaint about council tax liability. This is because it is reasonable to expect Mr and Mrs Y to approach the Valuation Tribunal if they wish to challenge their liability for the amount the Council says they owe in council tax.

The complaint

1. Mr and Mrs Y complained the Council has asked them to pay council tax which they say they have already paid. Mr and Mrs Y feel it is unfair they are being asked to pay money which they do not owe and say this will be financially difficult for them.

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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 Mr and Mrs Y provided and the Ombudsman’s Assessment Code.

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My assessment

5. Mr Y says he paid £171 in cash for his council tax at his local postal office in September 2022. He says it was not until much later that he checked his receipt and it showed the amount paid as being £1.71. The Council has since contacted Mr and Mrs Y asking for the rest of the payment for council tax for that month.
6. Mr Y then approached the postal office about the error in early December, but was told that it was unable to help and that CCTV which would have shown him paying substantially more than £1.71 had been deleted. Mr Y says the Council is now asking him to make a payment he does not owe. He approached us in February 2023.

Analysis

7. Mr Y is saying he and his wife no longer has liability has he has already paid the amount due. 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.
8. Consequently, it is reasonable to expect Mr Y to use his right to appeal to the Valuation Tribunal if he wishes to dispute the Council’s view that he has not paid enough council tax. Therefore, we will not investigate this complaint.

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Final decision

9. We will not investigate Mr and Mrs Y’s complaint because it is reasonable to expect Mr and Mrs Y to appeal to the Valuation Tribunal about the matter.

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Investigator's decision on behalf of the Ombudsman