Calderdale Metropolitan Borough Council (24 023 109)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 14 Apr 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there was a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council holds him liable for Council tax instead of a tenant.
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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that the Council holds him liable for Council tax on a property despite apparent fraud by his tenant.
- Any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
- 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.
- Mr X says that he was misadvised by the Council as to his appeal rights. However, only a Valuation Tribunal can determine liability independently of the Council; the Ombudsman cannot do this.
- Any issues of fraud are a matter for the Police.
Final decision
- We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman