Summary: We will not investigate this complaint about council tax liability for a period after the complainant left a property. This is because it is a matter for the Valuation Tribunal.

The complaint

1. The complainant, Mrs X, complains the Council charged council tax for the period after she left a property. Mrs X wants the Council to cancel the council tax from the day she left and pay compensation.

Back to top

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 and council tax support or reduction.

Back to top

How I considered this complaint

5. I considered information provided by Mrs X and the Council. I also considered our Assessment Code.

Back to top

My assessment

6. Mrs X moved out of a property in late January. The Council continued to charge council tax until the end of February. It charged full council tax for the final month rather applying the benefit deduction Mrs X was getting before she left. This is because the Council only awards benefit if someone is living in a property.
7. Mrs X does not accept she is liable for the council tax for the period after she moved out. She also disagrees with being charged the full amount. The Council explained why it thinks she is liable until the end of February.
8. I will not start an investigation because this is a matter for the Valuation Tribunal. Although it may seem obvious that council tax liability ends when someone moves out, this is not always the case. The Council will write to Mrs X to confirm its position and to notify her of her appeal rights to the Valuation Tribunal. It is reasonable to expect Mrs X to appeal because the tribunal is the correct organisation to consider appeals about council tax liability. The tribunal is free to use and can decide the date Mrs X’s liability should end and whether she should receive benefit for the disputed period.

Back to top

Final decision

9. We will not investigate this complaint because Mrs X can appeal to the Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman