Summary: We will not investigate this complaint about council tax liability. This is because Mr Y can reasonably be expected to challenge his liability at the Valuation Tribunal.

The complaint

1. Mr Y complained the Council has overcharge him for council tax which he says he has already paid. He says he is struggling financially as he is having to overpay his council tax by £12 per month due to the overcharging.

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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 Y provided and the Ombudsman’s Assessment Code.

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My assessment

5. Mr Y says he believes he paid a larger amount in council tax for the year 2021/2022, but the Council has not included this overpayment when charging him for council tax for this year. Mr Y says he has then been asked to pay for council tax which he says he does not owe and is now over paying council tax at a rate of £12 per month, which he says is financially difficult. He says he does not owe the full amount of council tax.
6. The Council says the amount Mr Y had paid previously has already been correctly transferred to his council tax account, but a further amount is still due. It says that Mr Y has not therefore been overcharged. It has also referred him to scheme he can apply for to help him pay the council tax if he is paying hardship. It also referred him to us. Mr Y approached us in February 2023.

Analysis

7. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. This means it can consider whether Mr Y has been overcharged for council tax. This service 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 billing for council tax Therefore, we will not investigate this complaint.

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Final decision

9. We will not investigate Mr Y’s complaint because it is reasonable to him to challenge his liability through the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman