Summary: We will not investigate this complaint about council tax liability. At our invitation, the Council has agreed to reinstate Mr X’s right to appeal to the Valuation Tribunal.

The complaint

1. Mr X states that the Council has incorrectly charged him council tax on a property where he is landlord. He says this has caused him financial loss.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
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 and council tax support or reduction.

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How I considered this complaint

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

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My assessment

7. The Council has told Mr X that he is liable for council tax on a property where he is a landlord. Mr X disagrees with this.
8. The Valuation Tribunal can make decisions on council tax liability disputes. The council taxpayer can appeal to the Valuation Tribunal within two months of a Council’s decision.
9. In this case, the Council did not tell Mr X that he could appeal to the Valuation Tribunal, so Mr X did not know about this right of appeal before it expired. When Mr X disputed the Council Tax liability, the Council dealt with it under its complaints procedure. It did not direct him to the Valuation Tribunal.
10. If we investigated this complaint it is likely that we would find the Council was at fault because it did not tell Mr X that he had a right of appeal to the Valuation Tribunal.
11. We therefore asked the Council to consider remedying the injustice caused by its actions by reinstating Mr X’s appeal right, to resolve the complaint early.

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Agreed action

12. The Council agreed to do the following to resolve the complaint and put things right:
• Restore Mr X’s appeal right by re-issuing the decision letter on Mr X’s liability for council tax within one month of today and informing him in that letter he has the right of appeal to the Valuation Tribunal within two months of its date.
• Review its procedures within two months of today to ensure that:
1. all council tax staff can differentiate between matters carrying a right of appeal and those which are for the complaints procedure, and can take correct action on each; and
2. its standard letters, website, and other relevant correspondence provide information about council tax liability appeals.

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Final Decision

13. We have upheld this complaint because the Council has agreed to resolve the complaint early by providing a proportionate remedy for the injustice caused to Mr X and improving its service for others.

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Investigator's decision on behalf of the Ombudsman