Summary: We will not investigate this complaint about a council tax liability dispute. This is because it was reasonable for Mr X to have used his right to appeal to the Valuation Tribunal.

The complaint

1. Mr X complains the Council wrongly says he is liable for council tax.

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

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My assessment

6. Mr X owns a rental property. He says his tenants are liable for council tax prior to 2023. The Council has taken enforcement action against him for the debt.
7. Any dispute 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.
8. Mr X used his right of appeal to the Valuation Tribunal. The Valuation Tribunal decided not to consider his appeal because it was late. However, that is a matter for the Tribunal.

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Final decision

9. We will not investigate Mr X’s complaint because it is reasonable for him to have used his right to appeal to the tribunal.

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Investigator's decision on behalf of the Ombudsman