Warrington Council (23 007 838)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 22 Oct 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a dispute over Council tax and business rate liability as they are matters for the Valuation Tribunal and the courts.
The complaint
- Mr X complains on behalf of Mr Y that the Council has unreasonably made Mr Y liable for Council tax and business rates on properties which they dispute.
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 cannot investigate a complaint if someone has appealed to a tribunal about the same matter. (Local Government Act 1974, section 26(6)(a), as amended)
- We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
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 has a lasting power of attorney for Mr Y and says that the Council has said Mr Y is liable both for Council tax and Business rates on properties which he says is incorrect.
- Mr X has appealed to a Valuation Tribunal about the Council tax dispute and so the Ombudsman cannot investigate this part of the complaint.
- Any liability for Business rates can ultimately be determined by a court. The Ombudsman does not have such powers. Any disputes about the provision of information can be pursued through to the Information Commissioner’s Office.
Investigator's decision on behalf of the Ombudsman