Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a valuation tribunal and the complaint has been remedied.

The complaint

1. Mr X, a landlord, complains that the Council erred in the identification of the liable person for the properties he let out.

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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 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

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

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My assessment

7. Mr X, a landlord says that he provided the Council with evidence that he was not responsible for Council tax on his tenant’s properties.
8. The Council says that he was asked to provide specific evidence to prove that he was not liable but it says Mr X only provided some of this. The Council eventually stopped any enforcement action and waived any costs related to the matter and accepted Mr X’s evidence of liability. The Council also apologised for delays in dealing with the matter and commencing enforcement action when a hold should have been placed on the proceedings.
9. Any dispute about liability for Council tax can be appealed to a valuation tribunal. 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. The valuation tribunal advises that any appellant should continue to pay the disputed Council tax to avoid enforcement action.
11. The Council’s decision to apologise and waive costs is, in my view, a remedy to this part of the complaint. There are no grounds therefore to investigate the complaint.

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Final decision

12. We will not investigate Mr X’s complaint because there was a right of appeal to a valuation tribunal and the complaint has been remedied.

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Investigator's decision on behalf of the Ombudsman