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

The complaint

1. Mr X complains that the Council continued to enforce a Council tax debt he was disputing through an appeal to the valuation tribunal.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (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. Mr X says that the Council continued with enforcement action against him for a Council tax debt despite his appeal to the valuation tribunal.
8. The Council suspended the Liability Order and did not challenge the valuation tribunal appeal.
9. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. We cannot investigate a complaint where an appeal has been made in this case.
10. The valuation tribunal advises those appealing that they should pay any outstanding Council tax debt whilst awaiting the appeal (payment being returned if the appeal is successful).
11. Given the above, the Ombudsman would not consider the Council’s actions to be evidence of fault.

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Final decision

12. We will not investigate Mr X’s complaint because he appealed 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