Birmingham City Council (24 005 301)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 06 Aug 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about liability for Council tax as there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council has held him liable for Council tax on a property he rented. He says that the landlord should have been liable as the property was part of a House of Multiple Occupation (HMO).
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 and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he received a Council tax bill for a room he rented in 2022. He says that the house was a HMO and so the landlord should have been held liable.
- Any dispute about liability for Council tax 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. An appeal can be made to the Valuation Tribunal if the Council has not determined his request.
Final decision
- We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman