Summary: We cannot investigate this complaint about the Council making Mr X liable for council tax because part of it relates to matters which have already been considered by the court. We will not investigate the remaining part as Mr X has the right to appeal if he disputes liability.

The complaint

1. Mr X complains the Council has made him liable for council tax despite him not living in the property. He says the Council has been chasing this for over 10 years and it has caused him significant distress. He wants the Council to quash the liability order and provide compensation.

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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. 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)
4. 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)
5. 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

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. For the court to make a liability order, the Council must give evidence that the debt is owed. It must also show that it followed the correct process by issuing bills and reminders. If the magistrates court decide that it is likely that this is true, they must make a liability order.
9. We cannot investigate this complaint because it relates to matters that have been considered by a court. We also have no power to investigate the Council’s decision to begin court proceedings.
10. If Mr X disputes his council tax liability, he may appeal to the Valuation Tribunal. I consider it reasonable to expect him to use this right because the Tribunal can determine liability. Mr X wants the liability order quashed, but this is not an outcome we can achieve.

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Final decision

11. We cannot investigate Mr X’s complaint because part of it relates to matters already considered by the courts and for the remaining part Mr X has the right to appeal to the Tribunal.

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Investigator's decision on behalf of the Ombudsman