Summary: We will not investigate this complaint about Mr X’s council tax liability. It is reasonable for him to use his right to appeal to the Valuation Tribunal.

The complaint

1. Mr X complained the Council has wrongly pursued him for outstanding council tax for a period during which tenants rented his property. He says the Council has provided inconsistent figures about the amount of arrears, and lied about sending a letter about a hearing, meaning he lost the opportunity to represent himself. He says the matter has caused him significant distress. He wants it to compensate him for lost earnings and distress.

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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. 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

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’s complaint is about the Council’s decision he is liable for council tax relating to a property his father owned before he passed away. The Council provides information on its website about what to do when a property owner dies, including arrangements for council tax.
7. The Council made enquiries and found that Mr X was registered as the property owner with the land registry. Therefore, it pursued him directly for outstanding council tax, rather than pursuing his father’s estate. The period of council tax liability in question is from 2020 to 2023, after Mr X’s father had already died.
8. Mr X told the Council his father’s estate is in administration, and that he could not provide evidence of tenancy agreements because all such evidence was with the administrators. He told it there is an ongoing dispute amongst family members relating to the property.
9. The Valuation Tribunal considers appeals about council tax liability. Mr X can ask the tribunal to decide:
• Whether his name should be on the council tax bills in the circumstances;
• Whether the Council should have applied any relevant discounts to the bills;
• Whether the Council should have made the property free from council tax.
10. It is reasonable for Mr X to use his right of appeal to the Valuation Tribunal. There is not a good reason in this case for us to consider the matter instead, as the Valuation Tribunal is the independent body set up to deal specifically with appeals against decisions on council tax liability. Mr X’s concerns about the amount of arrears can be addressed by the tribunal. We cannot investigate his complaint about the Council’s decision to pursue court action against him, as the law prevents us from considering the start of court action or what happened in court. His concern the Council did not send a letter about a hearing is not separable from this. However, in any event, the Council’s decision to take court action is a consequence of the decision about who is liable for the arrears. Only the Valuation Tribunal can consider an appeal about this and decide who is liable.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman