Slough Borough Council (21 007 245)
Category : Benefits and tax > Other
Decision : Closed after initial enquiries
Decision date : 04 Oct 2021
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax liability because Mr Z can make an appeal to the Valuation Tribunal.
The complaint
- Mr Z says the Council sent enforcement agents to collect council tax he is not liable for.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by Mr Z and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr Z says he has told the Council many times the tenants his company sublet the properties to were liable.
- The Ombudsman will not start an investigation because Mr Z can appeal to the Valuation Tribunal.
- The tribunal is independent, free to use and is binding on the Council. Therefore, it is reasonable to expect Mr Z to appeal to the tribunal.
Final decision
- We will not investigate Mr Z’s complaint because he can appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman