Buckinghamshire Council (24 007 915)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 14 Jan 2025
The Ombudsman's final decision:
Summary: We will not investigate Ms X’s complaint about council tax liability. There is a right of appeal to the Valuation Tribunal and it is reasonable for Ms X to use it.
The complaint
- Ms X complains the Council is wrongly pursuing her for a council tax debt she does not owe. She wants the Council to write off the debt.
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
- Ms X says the Council is wrongly pursuing her for a council tax debt accrued after she moved out of a rented property. She says the Council has refused to accept her evidence proving when she vacated the property and that she is not liable for the debt.
- We will not investigate this complaint. Any dispute about council tax liability can be appealed to the Valuation Tribunal. The tribunal is an independent body which determines disputes about such decisions. It is reasonable for Ms X to use this right of appeal.
Final decision
- We will not investigate Ms X’s complaint because she has a right of appeal to a tribunal and it is reasonable for her to use it.
Investigator's decision on behalf of the Ombudsman