Summary: We will not investigate this complaint about the Council’s handling of Mr X’s council tax charges. This is because it is reasonable for Mr X to use his right of appeal to the Valuation Tribunal if he disagrees with the council tax charges and his liability. In addition, we cannot investigate as the Council has commenced court proceedings.

The complaint

1. Mr X complains about the Council’s handling of his council tax charges. He says the Council has sent him several bills, but he says it is unclear what address the bills relate to. Mr X wants the Council to provide a detailed explanation of the bills issued and the list of payments received from him.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint if someone has started court action about the matter. (Local Government Act 1974, section 26(6)(c), as amended)
3. 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)
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 the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Evidence shows Mr X has four council tax accounts, covering three addresses. The Council has provided Mr X with information regarding the outstanding balance remaining for each council tax account.
8. The council has provided Mr X with final bills for each council tax account. The bills clearly state the following information:
• The relevant address the council tax charge relates to
• The dates the council tax charges cover.
• Details of any council tax reduction/support Mr X received.
• Any payments received.
• The outstanding balance due.
9. The Council has provided Mr X with the information he has asked for and t the information is sufficient to help him understand his council tax charges and balance due.
10. The Council has obtained liability orders for two of Mr X’s council tax debts. Therefore, we have no jurisdiction to investigate these as the Council has commenced court proceedings.
11. Further, if Mr X disputes his liability for the charges set out in the final bills, then it is reasonable for him to use his right of appeal to the Valuation Tribunal.

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Final decision

12. We will not investigate Mr X’s complaint because it is reasonable for Mr X to use his right of appeal to the Valuation Tribunal if he disagrees with the council tax charges and his liability. In addition, we cannot investigate as the Council has commenced court proceedings.

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Investigator's decision on behalf of the Ombudsman