Rotherham Metropolitan Borough Council (23 007 118)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 11 Sep 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because he can appeal to a Valuation Tribunal.
The complaint
- Mr X says that the Council is charging him for Council tax on his property based on a lack of occupancy which he says is not true.
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.
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 the Council has incorrectly assessed his property for surcharges on his Council tax and failed to write to him at the correct address.
- The Council says he first advised them in 2016 that the property was empty but later claimed to be living in the property. The Council says that Mr X has not provided an up to date address for correspondence.
- The Valuation Tribunal can determine any dispute about liability for a property and any argument about discounts or exemptions. Further, Mr X could apply to have a property delisted from the Council tax charge by contacting the Valuation Office Agency.
- I am satisfied therefore that Mr X has a right of appeal to a Valuation Tribunal about any dispute over liability. The tribunal is an expert body and their decisions are binding on the Council. The Ombudsman cannot determine such liability.
- I see no reason therefore why an appeal could not be made in this case. The matter is therefore out of jurisdiction.
- Mr X says that he was not properly informed of enforcement action taken by the Council in court to secure the arrears. Mr X could have asked for the judgement to be set aside if he was not properly notified; this is therefore a matter for the courts.
Investigator's decision on behalf of the Ombudsman