Summary: We will not investigate this complaint about the Council’s recovery of unpaid council tax from 2024. It was reasonable for Mr X to appeal to the Valuation Tribunal for a determination of his liability dispute.

The complaint

1. Mr X complained about the Council taking court action and pursuing him for council tax for previous years from 2023 which he says he is not liable for. He says the Council should accept his claim that tenants were liable for the tax and end bailiff recovery of the debt.

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The Ombudsman’s role and powers

2. 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)
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 the Council’s responses.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says the Council has taken court action and used enforcement agents (bailiffs) to recover council tax for a property which he says was the responsibility of the tenants at the time for payment. He says he has sent in documents which support his case and met with the Council ‘s officers in 2024 but the Council will not change its view that he remains liable for some of the period.
7. Mr X has had his case reviewed more than once by the Council and in May 2025 it advised him that he should appeal to the Valuation Tribunal if he still disputed liability for the arrears following his formal complaint.
8. We cannot determine liability for council tax and business rates. Only the Valuation tribunal has authority to decide appeals about liability.
9. Mr X also complained about the Council communicating in writing when he says he suffers from dyslexia and it should conduct face to face interviews. The Council arranged a meeting with Mr X and his brother when he made it aware of the issues but it is required by the regulations to issue bills, reminders and summonses in writing via the mail.

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Final decision

10. We will not investigate this complaint about the Council’s recovery of unpaid council tax from 2024. It was reasonable for Mr X to appeal to the Valuation Tribunal for a determination of his liability dispute.

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Investigator's decision on behalf of the Ombudsman