Summary: We will not investigate Miss X’s complaint about the Council’s handling of her council tax. This is because it was reasonable for her to appeal to the Valuation Tribunal.

The complaint

1. Miss X complains about the Council’s handling of her council tax. She says the Council are pursuing her for council tax she believes she is not liable for. She wants the Council to remove her liability and cease enforcement action against her.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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 considers appeals about council tax liability and council tax exemptions and discounts.
5. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

6. I considered information provided by Miss X.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. If Miss X disagrees with her council tax liability, then she can appeal to the Valuation Tribunal. The Council has informed Ms X of her appeal rights. I have seen no evidence to suggest that it is unreasonable for her to appeal. Therefore, I will not investigate this aspect of her complaint.

Enforcement action

9. The Council can take recovery action for unpaid council tax where it has obtained a liability order. The law does not prevent a council from continuing recovery action while a dispute is ongoing. However, if the taxpayer has appealed to the Valuation Tribunal then it is good practice to hold enforcement action until that appeal is decided.
10. The Council has obtained a liability order. I have seen no evidence that Miss X has appealed to the Valuation Tribunal. Therefore, the Council is entitled to take recovery action in the circumstances and there is not enough evidence of fault on this point to justify us investigating.

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Final decision

11. We will not investigate Miss X’s complaint because it was reasonable for her to appeal to the Valuation Tribunal and because there is not enough evidence of fault in the Council’s recovery action.

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Investigator's decision on behalf of the Ombudsman