Summary: We will not investigate this complaint about the Council ‘s recovery of council tax arrears from Mr X. It was reasonable for him to appeal to the Valuation Tribunal and he received a decision from it in 2022.

The complaint

1. Mr X complained about the Council recovering council tax from him when he was out of the country or was in hospital. He says the amount claimed is unreasonable and that the court hearings in the previous years were not conducted fairly with either his being in hospital or the Council’s evidence being late or unavailable.

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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.
4. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. (Local Government Act 1974, section 26(6)(a), as amended)
5. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr X says he is being pursued for unpaid council tax which he says he does not believe he owes. He says he was abroad during 2020 to 2022 and that the Council should not recovery unpaid tax for this period.
9. In 2022 Mr X appealed to the Valuation Tribunal against the recovery of the council tax and his liability for that period. The Tribunal dismissed his appeal in July 2022. We cannot investigate a complaint about a matter which has been subject to an appeal to an independent tribunal.
10. Mr X also complained about the several court hearings which took place in the previous 18 months. He says they were poorly organised and either he was in hospital or the Council had not provided enough evidence leading to them being heard at later dates.
11. We cannot investigate complaints about matters subject to court proceedings.

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Final decision

12. We will not investigate this complaint about the Council ‘s recovery of council tax arrears from Mr X. It was reasonable for him to appeal to the Valuation Tribunal and he received a decision from it in 2022.

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Investigator's decision on behalf of the Ombudsman