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

The complaint

1. Mr X complains that the Council decided he was liable for Council tax on a property he had left and imposed costs by enforcement of that debt.

Back to top

The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

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

Back to top

My assessment

6. Mr X says that the Council did not tell him of a change of Council tax liability at a previous address in October 2023. The Council says that the owner told the Council in March 2024 that Mr X was liable for a further four weeks Council tax. The Council issued a new bill in April 2024.
7. Mr X has a right of appeal to a Valuation Tribunal. Only tribunal can determine any dispute as to whether Mr X was liable for the additional Council tax. 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.
8. If Mr X is successful the Council can reconsider the costs imposed.

Back to top

Final decision

9. We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman