Summary: We will not investigate this complaint about the Council’s handling of the complainant’s council tax account. This is because it was reasonable to expect the complainant to appeal to the Valuation Tribunal about his liability for payment.

The complaint

1. Mr X complains about the Council’s decisions concerning his liability for council tax.
2. He says the Council knows that he left the property in question so is not liable for any council tax.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. 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)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

6. I considered the information provided by the complainant.

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Final decision

7. I will not investigate as it was reasonable to expect Mr X to use his legal right of appeal to the Valuation Tribunal about his liability for council tax.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman