Summary: We will not investigate this complaint about Council tax enforcement and liability because there is a right of appeal to a valuation tribunal and insufficient evidence of fault by the Council.

The complaint

1. Ms X complains that the Council has required payment of Council tax on a property formerly owned by her mother following her mother’s death.

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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 investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

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

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My assessment

7. Ms X says that the Council has pursued her, as executor to pay Council tax on a property formerly owned by her mother until December 2023.
8. The Council says that there are no Council tax arrears on the property but it is prepared to put a hold on enforcement of the tax until it is sold.
9. Any dispute about liability for Council tax can be appealed to a valuation tribunal (for example, the period after the grant of probate). The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
10. I note that the Council has considered the complaint about enforcement and has agreed to suspend recovery until the sale of the house. I am satisfied that there is insufficient evidence of fault by the Council.

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Final decision

11. We will not investigate Ms X’s complaint because there is a right of appeal to a valuation tribunal and there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman