Summary: We will not investigate this complaint about council tax liability because there is a right of appeal to the Valuation Tribunal.

The complaint

1. Ms X complained the Council wrongly identified her as liable for a council tax bill relating to a property she no longer occupies as the Council could not contact the tenant.
2. Ms X said:
• the Council chasing her to pay the bill was unjust; and
• she wants the Council to seek full payment from the tenant or allow her to settle only half of the bill.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. The Act 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)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. As advised by the Council, Ms X may put in an appeal to the Valuation Tribunal against the Council’s decision that she is liable for council tax for her previous address.
9. It is the role of the Tribunal to decide disputes about council tax liability. So, the Tribunal is in the best position to decide the issue complained about.
10. I can see no good reason why Ms X could not appeal the Council’s decision. So, we will not investigate this complaint.

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Final decision

11. We will not investigate this complaint because Ms X has a right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman