Summary: We will not investigate this complaint about council tax. It is reasonable for Mr X to appeal the matter to the Valuation Tribunal, as it is a dispute about his liability for council tax and reductions applied.

The complaint

1. Mr X complained the Council sent him unexpected council tax notices relating to the 2021-22 and 2022-23 tax years. He says he did not receive bills for these amounts, and he cannot pay. He says the matter has caused him significant distress. He wants the Council to accept it did not send him earlier bills as it claims.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (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.

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How I considered this complaint

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

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My assessment

6. Mr X’s complaint is about the Council having sent him liability orders following court action, for council tax he says he did not know about.
7. Before a magistrates’ court hearing, people usually will have received several communications advising them of the council tax due – a demand, a reminder, and then a summons. Mr X says he did not receive any of the communications the Council says it sent. He received a bill for one of the relevant years showing a reduced bill due to receiving a single person’s discount and council tax reduction. The Council says it later sent an adjusted bill. Mr X says he did not receive a council tax bill at all for one of the relevant years.
8. Where a person has a statutory right to appeal to a tribunal, we generally will not consider the matter. The Valuation Tribunal considers appeals about council tax liability and council tax reduction (if the Council has made a decision to remove Mr X’s discount at a later date). The Council can place a hold on any enforcement action while Mr X pursues his right of appeal, and he should advise the Valuation Tribunal that his reason for appealing the matter late is that he did not receive the Council’s earlier communications.
9. The tribunal’s role differs from ours. While it will take into account Mr X’s assertion he did not receive earlier communications in its decision about whether to consider a late appeal, it will not specifically decide whether the Council was at fault in its communications (or lack thereof) sent to Mr X. However, the tribunal is the only body that can make a decision about whether Mr X is liable for the council tax the Council claims he is. We could not decide Mr X is not liable. The tribunal is best placed to consider the matter, and there is not a good reason for us to investigate it instead.

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Final decision

10. We will not investigate Mr X’s complaint because it is reasonable for him to use his statutory right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman