Portsmouth City Council (23 012 683)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 29 Nov 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about liability for Council tax as this can be appealed to a Valuation Tribunal.
The complaint
- Mr X complains that the Council has held him liable for Council tax on a property he rented, despite his assertion that the landlord is responsible.
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.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that when he rented his accommodation in a House of Multiple Occupation (HMO) the rental agreement stated that the rent included all bills (including Council tax).
- He says that, since then the Council has sent him Council tax bills in his name.
- Any dispute about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.
- Any dispute between the landlord and Mr X is a private legal matter and not for the Council or the Ombudsman.
Investigator's decision on behalf of the Ombudsman