Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council has enforced a Council tax debt against him for a property they had left and for which he was no longer liable.

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The Ombudsman’s role and powers

2. 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)
3. 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

4. I considered information provided by the complainant.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says that he incurred enforcement costs after a Council tax demand for a period after he had left his previous property. He says that he has sent the Council proof of this but had no response.
7. Any dispute about Council tax liability 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.
8. The Valuation Tribunal says that any disputed Council tax debt should be paid whilst any appeal is in process. Further, a right of appeal to the Valuation Tribunal is available where the Council has failed to respond to an appeal.

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Final decision

9. We will not investigate Mr X’s complaint because he has a right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman