City of Doncaster Council (23 019 272)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 28 Mar 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about who is liable to pay the council tax after a tenant moved out. This is because the complainant can appeal to the Valuation Tribunal.
The complaint
- The complainant, whom I refer to as Mr X, disagrees with the date the Council made him liable to pay the council tax on a property he rents to tenants. Mr X wants the Council to bill the correct person and pay him compensation for his time and trouble.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability.
How I considered this complaint
- I considered information provided by Mr X. This includes an email from the Council telling Mr X he has the right to appeal to the Valuation Tribunal. I also considered our Assessment Code.
My assessment
- Mr X is a landlord. Tenants moved out of the property and Mr X disputes the date from which the Council has made him liable for the council tax. The Council did not uphold his appeal but explained why it had made him liable for the disputed period. The Council said he could appeal to the Valuation Tribunal if disagreed with the decision.
- I will not start an investigation because this is a matter for the Valuation Tribunal. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to consider disputes about council tax liability. The tribunal is free to use and can decide if Mr X, or his former tenants, should pay the council tax for the disputed period. We would not ask the Council to pay compensation because everyone can expect to spend some time when they are dealing with a dispute.
Final decision
- We will not investigate this complaint because Mr X can appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman