Summary: We will not investigate this complaint about liability for Council tax because there is a right of appeal to a Valuation Tribunal and the matter has been remedied.

The complaint

1. Mr X says that the Council took incorrect information from a tenant to hold him liable for Council tax.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. 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 an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says that the Council incorrectly decided he was liable for Council tax on a property instead of a tenant and a summons (with costs) was issued.
8. The Council has now altered the liability in Mr X’s favour and waived the legal costs.
9. 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 have been made in this case.
10. In any event the Council has now remedied the matter and so there are no grounds to investigate this complaint.

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Investigator's decision on behalf of the Ombudsman