Summary: We will not investigate this complaint about the end date for the complainant’s council tax liability on a former home. This is because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, Mx A, complains the Council harassed them for council tax they do not owe and will not accept the evidence they submitted to show when their council tax liability ended. Mx A says the Council sided with the landlord.

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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. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability. People are required to pay the council tax, as billed, pending an appeal to the Valuation Tribunal.

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How I considered this complaint

5. I considered information provided by Mx A and the Council. This includes the complaint correspondence. I also considered our Assessment Code.

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My assessment

6. Mx A moved out of a property in May. They say they are not liable to pay council tax beyond that date. They sent evidence to the Council which they say officers ignored.
7. The Council says Mx A remained a tenant until August and has made them liable until then. The Council says Mx A owes council tax of £495. It issued a bill and invited Mx A to make a payment arrangement. The Council told Mx A they could appeal to the Valuation Tribunal.
8. I will not investigate this complaint because Mx A can appeal to the Valuation Tribunal. It is reasonable for them to appeal because the tribunal is the correct organisation to consider appeals about council tax liability. The tribunal is free to use and its members, who are council tax experts, will decide the correct date that Mx A’s liability should end. The tribunal will direct the Council to refund any council tax Mx A paid beyond the date the tribunal decides is the liability end date. The period of liability does not always end when someone moves out of a property but this needs to be determined by the tribunal.

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Final decision

9. We will not investigate this complaint because Mx A can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman