Liverpool City Council (23 001 428)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 03 May 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax liability. It is reasonable for Mr X to use his right to appeal the Council’s decision via the Valuation Tribunal.
The complaint
- Mr X complains the Council miscalculated his council tax charges for a period in 2017, when his rental property was empty. He says it has ignored his attempts to contact it about the matter and it has wrongly involved enforcement agents. He says the matter has caused significant inconvenience and stress. He wants the Council to recalculate the bill and cease enforcement action. He also wants it to reimburse his costs incurred dealing with the matter.
The Ombudsman’s role and powers
- 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)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says the Council contacted him in late 2022 with a bill for council tax from 2017. Mr X says the amount was incorrect as it related to a period where he did not have tenants living in his property. He says he provided the relevant information to the Council but it has not yet replied.
- The Valuation Tribunal considers appeals against council tax liability decisions, including appeals about the amount on the bill. Before appealing to the tribunal, an appeal must be made to the Council. However, where a council does not reply within two months an appeal may then be made directly to the Valuation Tribunal.
- The tribunal is an independent body whose decisions are binding on the Council. There is not a good reason for us to consider the complaint instead.
Final decision
- We will not investigate Mr X’s complaint because it is reasonable for him to use his right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman