Summary: We will not investigate Mr X’s complaint about council tax liability. This is because there is a right of appeal to the Valuation Tribunal and it is reasonable for Mr X to use it.

The complaint

1. Mr X complains the Council has wrongly charged him for council tax accrued after he vacated a rented property. He says this has caused distress and financial loss. He wants the Council to refund him his payment and compensate him for the error.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The Act 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

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

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My assessment

7. Mr X moved into a rented property in March 2023. He says he vacated the property in early April 2023.
8. In its complaint response to Mr X, the Council said during its communications with him, he had provided evidence he signed a tenancy agreement for a year in March 2023. It said although he said he had moved out in April, his landlord had confirmed the tenancy agreement was only terminated at the end of July 2023. It therefore held him liable for the council tax between the start of his tenancy in March until his tenancy ended in July 2023.
9. It said Mr X had paid the Council tax due and his account was now closed.
10. We will not investigate this complaint. The Valuation Tribunal deals with appeals against decisions on council tax liability. If Mr X believes he is not liable for the council tax after early April 2023, he can appeal to the Valuation Tribunal. The tribunal is an expert body whose decisions are binding on the Council and is best placed to decide liability. If Mr X disagrees with the Council’s decision that he is liable for the council tax between March and July 2023, it is reasonable for him to put in an appeal.

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Final decision

11. We will not investigate Mr X’s complaint because there is a right of appeal to the Valuation Tribunal and it is reasonable for him to use this right.

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Investigator's decision on behalf of the Ombudsman