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 about a decision to hold him liable for Council tax on a property.

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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 disputed his liability for Council tax for a property he says is tenanted. Despite this, the Council issued a summons and obtained a Liability Order for part of the period in question. Bailiffs were instructed to enforce the debt.
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 advises those appealing to pay the disputed amount and, if successful, the Council would refund that disputed amount. Mr X also had a right of appeal direct to the Valuation Tribunal if the Council had not made a decision on the matter within two months.
9. As the law provides a remedy for this matter, the Ombudsman would not investigate the complaint.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman