Summary: We will not investigate this complaint about council tax liability. There is a right of appeal to the Valuation Tribunal and it is reasonable for Mr X to use this.

The complaint

1. Mr X complains the Council is wrongly holding him liable for council tax on a property he owns despite him providing proof that the property is occupied by paying tenants.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says the Council is wrongly holding him liable for council tax on a property he owns but rents out to tenants. He says the Council has refused to accept his evidence that the property is occupied by a paying tenant and he is therefore not liable for the council tax.
8. We will not investigate Mr X’s complaint. We are not an appeal body and cannot decide council tax liability. Mr X can appeal to the Valuation Tribunal and it is reasonable for him to do so.

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Final decision

9. We will not investigate Mr X’s complaint because he can appeal the Council’s decision to the Valuation Tribunal and it is reasonable for him to do so.

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Investigator's decision on behalf of the Ombudsman