Summary: We cannot investigate this complaint about council tax liability. This is because the matter has already been heard as a liability Order hearing at Magistrates Court and the law does not allow us to investigate complaints, where there are or have been court proceedings about the same matter.

The complaint

1. X said the Council had wrongly said they were liable for council tax, at a property, they did not live at. They said this liability was for a period in 2018 and they have evidence they did not live at this address. X said the Council was also wrong to take them to court for this liability. X said the Council’s actions has caused them to feel anxious.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
3. 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

4. I considered information provided by the complainant and I considered the Ombudsman’s Assessment Code.

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Final decision

5. We cannot investigate X’s complaint because the Council has already started court proceedings about X’s liability and the law does not allow us to consider matters where there have been court proceedings. In any case, we could not decide X is not liable for council tax, only the Valuation Tribunal could have done so.

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Investigator's decision on behalf of the Ombudsman