Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal and there is no evidence of fault by the Council. Any legal challenge is a matter for the courts.

The complaint

1. Mr X says that he has received a large Council tax bill for an amount he says he does not owe and has not legal obligation to pay.

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The Ombudsman’s role and powers

2. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
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.
5. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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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 that he received a Council tax bill which now amounts to over £4,000.
9. He says that he receives Council Tax Support and is under no obligation to pay. The Council says that this has not been sufficient to cover his entire Council tax bill and so arrears have arisen.
10. Any dispute about liability (or amount of Council Tax Support) can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
11. If Mr X believes he is under no obligation to pay Council tax then this is a matter for the courts (or could have been raised when any Liability Orders were obtained).
12. There is no evidence of fault in the way they have pursued arrears of Council tax.

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Final decision

13. We will not investigate Mr X’s complaint because there is no evidence of fault, there is a right of appeal to a Valuation Tribunal and he can pursue the matter through the courts.

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Investigator's decision on behalf of the Ombudsman