Summary: We will not investigate this complaint about a Council tax bill Mr B says he is not liable for. This is because Mr B has a right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.

The complaint

1. Mr B complains the Council is harassing him for an unpaid council tax bill that he says he is not liable for. He says the situation has caused him stress, and he would like the Council to cancel the liability order and apologise for harassing him.

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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 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)

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How I considered this complaint

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

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My assessment

8. The Council issued a council tax bill to Mr B for 1 April 2023 to 11 May 2023. Mr B says he is not liable for the bill as he moved out of the borough at the end of March 2023.
9. Mr B says he told the Council of his move many times. The Council asked him for proof, but he could not provide it with an end of tenancy notice from his landlord as he did not receive one. He says the Council continued to chase him for the payment and got a liability order against him as he did not pay.
10. Mr B says the name on the liability order is spelt wrongly, making it unenforceable. But we cannot investigate this issue or decide whether it invalidates the liability order. This is for the reason set out at paragraph 5. If Mr B believes the liability order is invalid he may wish to apply to the court to set it aside.
11. We also cannot decide whether Mr B is liable for council tax as we are not an appeal body and these decisions concern complex legal issues. If Mr B wishes to dispute his liability it would be reasonable for him to appeal to the Valuation Tribunal. The Valuation Tribunal was designed to deal with disputes over liability for council tax and its decisions are binding on both parties. I have seen nothing to suggest it would not have been reasonable for Mr B to appeal to the Tribunal and I will not therefore exercise my discretion to investigate the complaint.

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Final decision

12. We will not investigate Mr B’s complaint because he has a right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.

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Investigator's decision on behalf of the Ombudsman