Summary: We will not investigate Ms B’s complaint about her liability to pay council tax and the listing of the property. This is because Ms B has a right of appeal to the Valuation Tribunal and it would be reasonable for her to use it.

The complaint

1. Ms B complains the Council has classified the property she lives in as a flat although it is a house in multiple occupation (HMO). She says she is not liable for the council tax and that liability should rest with her landlord. She says this has caused her stress and she would like the Council to update its records to reflect the property is a HMO, and hold her landlord liable for council tax.

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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 can appeal to a tribunal. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. We cannot investigate complaints about actions which are not the administrative function of a council. (Local Government Act 1974, section 26(1) as amended)
6. The Valuation Office Agency is responsible for the listing of properties for rating and council tax.

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How I considered this complaint

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

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My assessment

9. Ms B complains she lives in an HMO and each tenant is paying a separate council tax bill. She says the Council insists that she lives in a flat and that as a result she has been paying council tax that she is not liable for since 2019.
10. We cannot decide whether Ms B is liable for council tax or how the property should be listed, as we are not an appeal body. If Ms B wishes to dispute her liability it would be reasonable for her to appeal, first to the Council and then to the Valuation Tribunal.
11. The Council is not responsible for the listing of Ms B’s home for council tax. That is a decision by the Valuation Office Agency (VOA). Ms B or the Council could ask the VOA to review the listing, and the date from which any change should apply.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman