Summary: We will not investigate this complaint that the Council has wrongly decided a flat is a House of Multiple Occupation and made the complainant liable for the council tax. This is because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, Ms X, complains about the Council’s decision to designate a flat she owns as a House of Multiple Occupation (HMO) for council tax purposes and make Ms X liable as the landlord.

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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.

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How I considered this complaint

5. I considered information provided by Ms X. This includes the Council’s response. I also considered our Assessment Code.

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My assessment

6. Ms X owns a flat which she rents to tenants. The Council decided the flat is an HMO for council tax purposes and made Ms X liable for council tax as the landlord.
7. Ms X has paid the council tax but complained to the Council because she does not agree the flat should be treated as HMO. In response the Council explained the reasons for treating the flat as an HMO and provided the dates for which it had made Ms X liable for the council tax. The Council told Ms X she could appeal to the Valuation Tribunal if she wanted to dispute her liability.
8. We will not investigate this complaint because Ms X can appeal to the Valuation Tribunal. It is reasonable to expect Ms X to appeal because the tribunal is the appropriate body to consider disputes about council tax liability. The tribunal can decide if the Council was correct to make Ms X liable; if it decides she is not liable the tribunal can direct the Council to change the liability and make a refund. The tribunal is free to use and the tribunal members are council tax experts. We have no power to change the liability or decide if the flat is an HMO.

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Final decision

9. We will not investigate this complaint because Ms X can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman