Coventry City Council (23 005 220)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 09 Aug 2023
The Ombudsman's final decision:
Summary: We cannot investigate this complaint about the Council’s decision to hold Mr X liable for unpaid council tax. This is because Mr X has appealed to the Valuation Tribunal about his liability and so the complaint falls outside our jurisdiction.
The complaint
- The complainant, who I refer to as Mr X, complains about the Council’s decision to hold him liable for unpaid council tax.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- The courts have said that where someone has used their right of appeal, reference or review or remedy by way of proceedings in any court of law, the Ombudsman has no jurisdiction to investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
Final decision
- We cannot investigate Mr X’s complaint because he has appealed to the Valuation Tribunal about his liability and so the complaint falls outside our jurisdiction.
Investigator's decision on behalf of the Ombudsman