Cheshire East Council (23 005 623)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 Aug 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax liability dispute because the matter has been remedied and there was a right of appeal to a Valuation Tribunal.
The complaint
- Mr X says that the Council mistakenly made him liable for Council tax on a property rented by a tenant.
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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions a council has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he had to spend some time and trouble trying to persuade them that he was not liable for Council tax on a property that was being rented by a tenant.
- The Council has now amended the liability in Mr X’s favour, apologised to him and reminded the officers involved as to how to avoid such mistakes recurring.
- Any dispute about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
- Nevertheless, the Council has now remedied the matter satisfactorily. I am not persuaded that any further action needs to be taken by the Council as a remedy.
Investigator's decision on behalf of the Ombudsman