Summary: We will not investigate this complaint about Council Tax liability. This is because Mr X had a right of appeal to the Valuation Tribunal and it was reasonable to expect him to use it.

The complaint

1. Mr X complained that the Council pursued him for Council Tax on a property he is no longer the legal owner of.
2. Mr X complained this caused him considerable stress and anxiety.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. 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)
5. 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

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

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My assessment

8. Mr X complained that the Council had wrongly pursued him for Council Tax on a property he did not own.
9. Any complaint about Council tax liability could be appealed to the Valuation Tribunal.
10. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not have been made in this case and so the complaint is out of jurisdiction.
11. Mr X also complained about evidence the Council used to make their decision. We do not look at how the Council considered a decision, where that decision has an appeal right.

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Final decision

12. We will not investigate Mr X’s complaint because he had the right to appeal to the Valuation Tribunal and it was reasonable to expect him to use it.

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Investigator's decision on behalf of the Ombudsman