Summary: We will not investigate this complaint about Council tax liability and enforcement because there was a right of appeal to a Valuation Tribunal and the Council remedied the complaint.

The complaint

1. Mr X complains that the Council failed to take proper notice of evidence he provided to dispute liability for Council tax on a property he rented out.

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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.
4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

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

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My assessment

7. Mr X says that he was in dispute with the Council about Council tax liability on a property he rented out. He says that he sent in evidence to support the fact that tenant had moved out and another had moved in. Despite this, he says the Council billed him for more Council tax than he considered was due.
8. The Council eventually obtained a Liability Order against him. The Council later accepted his evidence and the Liability Order and costs were waived. Mr X says that the Council should pay compensation for the embarrassment and time and trouble caused to him.
9. Any dispute about Council tax liability could 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.
10. Whilst I accept that Mr X suffered as a result of the Council’s actions, he could have pursued an appeal which would have led to an independent resolution of the matter. The Council’s waiving of the costs and fees is therefore an acceptable remedy.

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Final decision

11. We will not investigate Mr X’s complaint because he could have appealed to a Valuation Tribunal and the Council has remedied the matter.

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Investigator's decision on behalf of the Ombudsman