Sheffield City Council (24 021 754)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 20 Mar 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the dispute in whether the complainant is liable for pay council tax. This is because the complainant has a right of appeal to a statutory tribunal in relation to this matter. It would be reasonable for the complainant to exercise that right and in these circumstances, we have no jurisdiction.
The complaint
- The complainant (Mr X) complains about a recent demand for unpaid council tax. He says the Council is pursuing him for council tax arrears from 2020-2021, despite a bankruptcy order being made against him in May 2019. Mr X says the Official Receiver should have taken control of his assets, including a tenanted buy-to-let property, at the time of bankruptcy.
- In summary, Mr X says the alledged fault has caused experienced unnecessary stress. He also says he has had to deal with enforcement officers and faced long delays in responses from the Council. As a desired outcome, he wants the Council to prove with evidence how it has determined liability for these arrears.
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).
How I considered this complaint
- I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.
My assessment
- If Mr X disputes his liability to pay council tax for the reasons he has stated then he has right of appeal to the Valuation Tribunal. There is no evidence to suggest it would be unreasonable for Mr X to do so. In the alternative, should the Council issue a magistrates court’ summons over the council tax, Mr X would be to defend with reasons he has given against a liability order being made. It is not the role of the Ombudsman to make a judgement as to the liability of a person’s council tax and we have no jurisdiction to investigate in this case.
Final decision
- We will not investigate this complaint. This is because the restriction I outline at paragraph three (above) applies.
Investigator's decision on behalf of the Ombudsman