Summary: We will not investigate Mr B’s complaint about council tax liability because it was reasonable for him to put in an appeal to the Valuation Tribunal.

The complaint

1. Mr B complains the Council sent him a council tax bill for a period when his tenant was liable to pay council tax.

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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 Act 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 deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

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

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Final decision

7. Mr B had a right of appeal to the Valuation Tribunal to challenge the Council’s decision that he was liable for council tax rather than his tenant. It is the role of the Tribunal to decide disputes about council tax liability and I find it was reasonable for Mr B to put in an appeal. So, we will not investigate this complaint.

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Investigator's decision on behalf of the Ombudsman