Summary: We will not investigate this complaint about Council tax liability and delay because there is a right of appeal to a Valuation Tribunal and the Council has remedied part of the complaint.

The complaint

1. Mr X complains that the Council delayed seeking Council tax on a property (for which he denies liability).

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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.
4. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
5. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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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 was responsible for a shop and premises until 2015. He says that the Council consider him liable for a flat after that date for which Council tax is payable. He says that this conflicts with a decision of the Valuation Office Agency on the property.
9. The Council says that there has been a Council tax liability on part of the property since 2010 which Mr X has consistently failed to pay. Mr X presented his argument to the Liability Order court hearing. He also argued that he should have received a Council tax discount as a single occupier.
10. Any dispute about Council tax liability or whether or not a Council tax discount should apply 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.
11. The Council has apologised for not responding to an email in 2022 and has waived the costs related to the Liability Order. I consider this a reasonable remedy to this part of the complaint.

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Final decision

12. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and the Council has remedied part of the complaint.

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Investigator's decision on behalf of the Ombudsman