Summary: We will not investigate this complaint about council tax liability because it is reasonable for Mr X to use his right of appeal to the Valuation Tribunal.

The complaint

1. Mr X complains about the Council’s decision he is liable for council tax on a property he possessed a grant of probate for.

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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 and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X was granted probate for Mr Y’s estate in March 2022. In November 2023 the Council discovered Mr Y’s property had been sold and sent Mr X an outstanding council tax bill for the property. Mr X disputed liability for the bill and said there were no remaining funds in the estate to pay it. The Council said Mr X was liable for the bill as the executor of Mr Y’s estate.
7. Any decision about liability for council tax can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. It would be reasonable for Mr X to pursue an appeal in this case and so we will not investigate.

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Investigator's decision on behalf of the Ombudsman