Summary: We will not investigate this complaint that the Council is chasing the complainant for council tax while she is waiting for the Valuation Tribunal to consider her appeal. This is because there is insufficient evidence of fault by the Council.

The complaint

1. The complainant, whom I refer to as Ms X, complains the Council is chasing her for council tax before the Valuation Tribunal has heard her appeal. Ms X says the Council should not ask for the council tax until the Valuation Tribunal has made a decision.

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The Ombudsman’s role and powers

2. The Ombudsman investigates complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6))
3. 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)
4. 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

5. I considered information provided by Ms X. I also considered our Assessment Code.

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My assessment

6. Ms X is in dispute with the Council over a council tax discount. She has appealed to the Valuation Tribunal and is waiting for the tribunal to consider her appeal and make a decision.
7. Ms X says she has paid the council tax which she thinks she is liable for. The Council has sent a second reminder and Ms X is worried the Council may issue a court summons.
8. I will not start an investigation because there is insufficient evidence of fault by the Council. People should pay their council tax as billed. If they do not pay as billed councils can issue reminders and a court summons. The requirement to pay as billed is not ended if someone appeals to the Valuation Tribunal. They should continue to pay as billed. If their appeal is successful the council tax bill will be adjusted and any excess amount paid can be held as a credit to reduce on-going council tax or refunded. Councils can decide to suspend recovery action pending the outcome of an appeal to the tribunal but there is no requirement to do so.
9. I cannot comment on any issue relating to the council tax dispute because Ms X has appealed to the Valuation Tribunal. The law says we cannot investigate any matter which is the subject of an appeal to the tribunal.

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Final decision

10. We will not investigate this complaint because there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman