Summary: We will not investigate Mr X’s complaint about council tax liability because there is a right of appeal to a Valuation Tribunal. It is reasonable to expect him to use his appeal rights.

The complaint

1. Mr X complained about the way the Council handled his council tax liability dispute.
2. He said he sent the relevant information to the Council, but it still issued enforcement notices. He said the Council has removed his Single Person’s Discount (SPD) and applied an empty property charge.

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The Ombudsman’s role and powers

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.

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How I considered this complaint

5. I considered information provided by Mr X and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X said he lived alone at the property from March 2022 to December 2023. He said the Council applied a SPD during this period.
8. Mr X says after he moved out, the property has always been occupied. He says the Council has now removed the SPD and applied an empty property charge. He says the Council has issued enforcement notices.
9. Any dispute about council tax liability, including discounts and premiums, can be appealed to the Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. It is reasonable to expect Mr X to use his appeal rights.

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Final decision

10. We will not investigate Mr X’s complaint about council tax liability because he can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman