London Borough of Barnet (23 016 395)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 01 Feb 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint that the Council is wrongly billing a man for council tax. This is because the man has or had a right of appeal to the Valuation Tribunal about the tax liability issues, and it is reasonable to expect him to have used that right.
The Ombudsman’s role and powers
- The law says we normally cannot 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 (VT) is a statutory tribunal that deals with appeals against councils’ decisions about council tax liability, discounts and exemptions.
How I considered this complaint
- I considered the information Mr B provided with his complaint. I also took account of the Ombudsman’s Assessment Code.
My assessment
- Mr B is unhappy about the Council’s decisions regarding his liability for council tax for his late mother’s property, particularly as he says it told him in the past that he would not be liable. But I do not see that we should investigate this matter.
- In particular, a person wishing to dispute their liability for council tax, or entitlement to a discount or exemption, can ask a council to review its decisions in their case. The person then has a right to appeal directly to the Valuation Tribunal (VT) within two months of the review decision. They can also appeal to the VT if the council has not responded to their review request after two months.
- The VT is the body set up to decide disputes about council tax liability, discounts and exemptions, and it is free to use. We do not have the power or expertise to rule on these matters. So from the information provided I see no reason Mr B should not be expected to appeal to the VT if that is or was necessary in his case.
- Therefore, I have decided the restriction on our jurisdiction I refer to in paragraph 2 applies to Mr B’s complaint.
Final decision
- We will not investigate Mr B’s complaint that the Council is wrongly chasing him for council it claims he owes in respect of his late mother’s property. Mr B has or had a right of appeal to the Valuation Tribunal about this matter and it is reasonable to expect him to have used that right.
Investigator's decision on behalf of the Ombudsman