Summary: We will not investigate this complaint about Mr X’s council tax liability. It is reasonable for him to use his right of appeal to the Valuation Tribunal.

The complaint

1. Mr X complained the Council has wrongly held him liable for Council Tax at a property he was not living in. He says it also wrongly says he has not paid his council tax for his current property. He says the Council has involved the courts and enforcement agents to recover money he should not owe. Mr X wants the Council to amend its records and pay him a financial remedy for the distress the matter has caused him and his partner.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. 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)

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says he received council tax bills for which he should not be held liable. He says the Council has since obtained liability orders and pursued him with enforcement agents.
8. The law prevents us investigating the Council’s decision to obtain liability orders from court.
9. Mr X also has the statutory right of appeal to the Valuation Tribunal. Mr X says the Council has not replied to his emails of December 2022 and February 2023, in which he asked it to reconsider his liability. When a council has not responded to an appeal within two months, it is open to the person to appeal directly to the tribunal. There is not a good reason for us to consider this complaint instead of the tribunal. It is an independent expert body whose decisions are binding on the Council. It would be reasonable to make an appeal to the tribunal in this case.

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Final decision

10. We will not investigate Mr X’s complaint because it is reasonable for him to use his right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman