Summary: We will not investigate this complaint about the Council making the complainant liable for council tax from 2021. This is because it is a matter for the Valuation Tribunal.

The complaint

1. The complainant, Mrs X, complains the Council wrongly made her liable for council tax from 2021 and now expects her to pay more than £4000 in arrears. Mrs X wants the Council to apologise, remove the arrears and pay compensation for loss of earnings.

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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 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)
4. 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

5. I considered information provided by Mrs X and the Council. This includes the complaint correspondence. I also considered our Assessment Code.

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My assessment

6. In 2021 Mrs X gave the council tax department a new address. Mrs X was moving for work purposes. Her daughter remained in the property (property A). The Council set up a council tax account in the daughter’s name who then claimed council tax support (CTS).
7. Between 2021 and 2024 Mrs X worked at different jobs around the country. In between jobs she returned to property A. She remained responsible for the mortgage and insurance. Depending on the job she sometimes rented accommodation and paid council tax, or she stayed in accommodation provided by the employer.
8. In 2024 Mrs X contacted the Council to query her daughter’s CTS. This prompted the Council to review the whole account. It decided Mrs X’s absences from property A were temporary and she should have remained liable for the council tax from 2021. The Council removed the daughter’s liability and made Mrs X liable from 2021. This created council tax arrears of more than £4000. The Council awarded a different benefit for the daughter and said it could be paid to the daughter or added as a credit to Mrs X’s account. The Council offered to explore payment options due to the amount of the arrears.
9. The Council told Mrs X she could appeal against the council tax decision to make her liable and told her about the Valuation Tribunal.
10. I will not investigate this complaint because Mrs X could have appealed against the council tax decision and then appealed to the Valuation Tribunal. The tribunal is free to use and its members are council tax experts. The tribunal can decide if the Council was correct to make Mrs X liable from 2021. This is not a decision we can make and it is not my role to decide who is liable for the council tax from 2021.
11. The decision the Council made in 2021 was based on information provided by Mrs X; whether the Council interpreted that information correctly is a matter for the Valuation Tribunal. And, because the tribunal needs to assess liability, we cannot say the Council is responsible for any losses Mrs X has incurred or the fact that she has substantial arrears. I note, however, that the Council has acted appropriately by offering to explore payment options and applied a hold on the account to give Mrs X time to assess her finances.

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Final decision

12. We will not investigate this complaint because it is reasonable for Mrs X to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman