Summary: We will not investigate this complaint about Miss X’s liability for council tax. This is because it was reasonable to expect Miss X to appeal to the specialist valuation tribunal.

The complaint

1. Miss X complains the Council has wrongly pursued her for council tax for a commercial premises.
2. Miss X says the Council has issued both business rates and council tax demands for the same address, failed to properly investigate the matter despite evidence she provided, and continued recovery action which has caused her significant distress and anxiety.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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.

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How I considered this complaint

6. I considered information provided by Miss X. I also considered the Ombudsman’s Assessment Code.

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My assessment

7. The valuation office values properties for tax. The valuation tribunal is an independent body that hears appeals if you disagree with the valuation office’s decision.

8. The Council's complaint response explains that liability was based on information provided to the Council about Miss X's address. The Council upheld aspects of Miss X’s complaint concerning delays and failures in responding. It apologised, placed the account on hold, and advised her to pursue the matter with the valuation office and/or provide evidence regarding the end of her commercial tenancy.
9. We will not investigate this complaint. The substantive issue is whether the complainant is liable for council tax and whether the property should be treated as a domestic dwelling for council tax purposes. Parliament has provided a specific right of appeal for disputes about council tax liability through the valuation tribunal. This independent body is better placed to determine questions about liability and the correct status of a property for council tax purposes, so it is reasonable to expect Miss X to have used her right to appeal to it.
10. Miss X also raises issues about liability for business rates. If the Council seeks to recover any business rates debt through the courts, the complainant will have the opportunity to raise any dispute about liability, occupation of the premises, or the amount owed as part of those proceedings. We would not normally investigate matters where the complainant can raise their complaint as a defence in court.

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Final decision

11. We will not investigate Miss X’s complaint because it was reasonable to expect her to appeal to the valuation tribunal.

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Investigator's decision on behalf of the Ombudsman