Summary: We will not investigate this complaint about Mr X’s council tax liability. Mr X used his right of appeal to the Valuation Tribunal, and we have no power to investigate the matter or consider Mr X’s reasons for appealing late.

The complaint

1. Mr X complained about the Council’s decision he was liable to pay council tax for a property he never lived in or paid a tenancy agreement for. He also complained the Council failed to notify him of the time limit to submit an appeal to the Valuation Tribunal, which meant the tribunal refused his appeal. Mr X said the matter caused him significant distress which impacted his health conditions, as well as inconvenience. He wanted the Council to review his appeal.

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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. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)

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How I considered this complaint

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

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My assessment

6. Mr X appealed the Council’s decision he was liable to pay council tax for a property he says he did not live in or sign a tenancy agreement for. The Council refused his appeal.
7. Mr X used his statutory right to appeal to the Valuation Tribunal. When a complainant has already used this right, we have no power in law to consider the matter. Even had Mr X not used this right, we would not normally consider any complaint about council tax liability, because it is generally reasonable to appeal.
8. We cannot consider Mr X’s complaint the Council did not tell him the time limit for appealing, as this was also a matter for the tribunal to consider. It decided the circumstances leading to the delay in Mr X appealing were not out of his control, and therefore refused his appeal as it was too late. We cannot overturn that decision and we cannot consider the matter as well, even though Mr X’s appeal was not successful.

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Final decision

9. We will not investigate Mr X’s complaint because he used his right of appeal to the Valuation Tribunal, which means we have no power to investigate the matter.

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Investigator's decision on behalf of the Ombudsman