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

The complaint

1. Mr X complains that he is being held liable for Council tax on a property which he says he does not own.

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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 and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says that he inherited a property which he shared with his sister. He says that, although his sister said she lived in the property, this was not the case and the Council holds them both liable for Council tax on an empty property.
7. The Council says that the Council tax bills (and following correspondence) were sent to the property and, as no payment was made, further enforcement action was taken.
8. There is insufficient evidence of fault by the Council regarding its enforcement of the debt. Any dispute about 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.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman