Summary: We cannot investigate this complaint about when the complainant’s liability for council tax ended. This is because the complainant has appealed to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Ms X, disagrees with the Council’s decision to continue her council tax liability for a period after she had moved out of a property in June.

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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. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)

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How I considered this complaint

4. I considered information provided by Ms X and the Council. This includes the complaint correspondence, evidence submitted by Ms X, and confirmation she has appealed to the Valuation Tribunal. I also considered our Assessment Code.

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My assessment

5. Ms X moved out of a property in June. The Council closed her council tax account. The landlord subsequently told the Council Ms X did not return the keys until July. The Council extended Ms X’s council tax liability until the date she returned the keys.
6. Ms X made a number of points and complaints to the Council. She disputed she was liable until July and provided some evidence in support of her argument. She complained the Council did not check with her before extending her liability. Ms X explained she had tried to return the keys to the landlord earlier.
7. In response the Council accepted it should have contacted Ms X before it extended the liability. It explained why it had decided Ms X was liable until July and asked Ms X to provide more information. The Council apologised for inappropriately referring to a benefit claim. In November the Council did a final review of the account and, as it did not change its decision, signposted Ms X to the Valuation Tribunal.
8. Ms X has appealed to the tribunal and is waiting for a hearing date. Ms X says the Council should have mentioned the Valuation Tribunal sooner. Ms X has paid the council tax but says the Council should have suspended the account pending the tribunal decision.
9. I cannot investigate this complaint because Ms X has appealed to the Valuation Tribunal. The law says we cannot start an investigation when someone has lodged an appeal. This restriction applies even if the person loses the appeal. The tribunal will decide if Ms X is liable for the council tax until July and, if she wins, the Council will make a refund. People are required to pay their council tax as billed until they get the tribunal decision.
10. Ms X has complained the Council ignored her evidence but that relates to whether she is liable and is a matter for the tribunal to decide.
11. Ms X says the Council should have told her about the tribunal before November. However, the Council appeal is the last stage in its process and a council will only issue appeal rights to the tribunal once it has reviewed a case. There was no undue delay by the Council and I would not have expected it to have mentioned the tribunal earlier.
12. Ms X has raised a few other points but, in the main, they all link to the dispute over liability which will be addressed by the tribunal.

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Final decision

13. We cannot investigate this complaint because Ms X has appealed to the tribunal.

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Investigator's decision on behalf of the Ombudsman