Liverpool City Council (24 004 061)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 02 Jul 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s decisions on Mr X’s liability for council tax. This is because it was reasonable to expect him to use his right of appeal to the specialist valuation tribunal.
The complaint
- Mr X complains about being charged council tax for a property he believes was exempt. He would like to be refunded over £20,000.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability including exemptions.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- I will not investigate Mr X’s complaint that his property should have been exempt as it was due to be demolished. This is because disputes 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. I therefore consider that it would have been reasonable to pursue an appeal in this case.
Final decision
- We will not investigate Mr X’s complaint because it was reasonable to expect him to use his specialist right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman