Summary: We will not investigate this complaint about the Council’s handling of Mr X’s complaint about liability for council tax. This is because we are unlikely to be able to add to the Council’s response. And also because liability disputes are best dealt with appeals to the Valuation Tribunal, and it is reasonable to expect Mr X to appeal.

The complaint

1. Mr X complained that the Council had wrongly held him and his family member liable for council tax on two properties.
2. Mr X also complained the Council failed to take in to account his defence submitted to the Council before the court awarded Liability Orders.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. 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)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability.
6. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an we could not add to any previous investigation by the organisation.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

7. I considered information provided by the complainant.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. The Council’s response to our initial enquiry about this case prompted the Council to admit it had failed to take in to account Mr X’s pre court submissions. It has apologised for this and says it has withdrawn the Liability Orders awarded at court. It confirms that Mr X and his family member have a right of appeal to the Valuation Tribunal on the question of liability for council tax on both properties.
10. So we will not investigate as Mr X can appeal to the Valuation Tribunal on the substantive matter on who is liable for council tax . It is reasonable to expect Mr X to appeal because the tribunal is free to use and it is the appropriate body to determine council tax liability disputes.
11. We will not investigate the Council’s general handling of Mr X’s concerns. The Council has apologised for its administrative failings and taken action to remedy the consequences of its fault. This is adequate and we would not be able to add anything more.

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Final decision

12. We will not investigate this complaint because Mr X can appeal to the Valuation Tribunal. And we are unlikely to add anything to the Council’s investigation in to the administrative issues.

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Investigator's decision on behalf of the Ombudsman