Summary: We cannot investigate Mr X’s complaint about council tax liability for a property he says he sold. This is because Mr X has a right of appeal to the Valuation Tribunal, and it is reasonable for him to use that right.

The complaint

1. Mr X complains about council tax liability for a property he says he sold and is no longer responsible for.
2. Mr X says the matter has caused him distress and financial hardship.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. 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).
5. 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

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

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My assessment

8. Mr X says he sold his property and notified the Council he had moved. Mr X says the Council continued to bill him for the property’s council tax. Mr X says the Council has told him it will not refund the payments until he provides it with details of the new occupiers. Mr X says this is not his responsibility.

Analysis

9. We cannot investigate Mr X’s complaint because it is about council tax liability and payment, and the law says we cannot investigate a complaint where someone can appeal to a Tribunal about the matter complained about.
10. We cannot decide whether Mr X is liable for council tax as we are not an appeal body. If Mr X wishes to dispute his liability it would be reasonable for him to appeal to the Valuation Tribunal. The Valuation Tribunal was designed to deal with disputes over liability for council tax and its decisions are binding on both parties. I have seen nothing to suggest it would be unreasonable for Mr X to appeal to the Tribunal, and I will not therefore exercise my discretion to investigate the complaint.

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Final decision

11. We cannot investigate Mr X’s complaint because he has a right of appeal to the Valuation Tribunal about liability, and it is reasonable to expect him to do so.

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Investigator's decision on behalf of the Ombudsman