Summary: We cannot investigate this complaint about council tax liability because the complainant appealed to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, complains about the Council’s decision to make him liable for council tax. He also disagrees with the decision made by the Valuation Tribunal. Mr X says there would have been a different outcome if the tribunal had heard his appeal.

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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 if someone has appealed to a tribunal about the matter. (Local Government Act 1974, section 26(6), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. I read the decision made by the Valuation Tribunal and I considered the Ombudsman’s Assessment Code.

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My assessment

6. The Council made Mr X liable for council tax on a property until 31 July 2017. Mr X disputes the period of liability and the date he completed on the sale of the property. Mr X also says the purchaser agreed to pay any outstanding council tax.
7. There was extensive correspondence about these matters between Mr X and the Council. In April 2021 the Council signposted Mr X to the Valuation Tribunal if he disagreed with its final decision. The Council told Mr X he had two months to appeal to the tribunal. In the meantime the Council had instructed bailiffs because Mr X had not paid the council tax as billed.
8. Mr X appealed to the Valuation Tribunal in July. He said the purchaser had stated that the purchase price included any council tax owing and he sent supporting documents. The Valuation Tribunal dismissed his appeal because it was late. The tribunal did not accept Mr X’s submission that his appeal was late due to computer problems.
9. The Council has resumed recovery action, via bailiffs, and Mr X currently owes £1049.
10. I cannot investigate this complaint because Mr X appealed to the Valuation Tribunal. The law says we cannot investigate any matter which is the subject of an appeal to the Valuation Tribunal. This restriction applies when the tribunal decides an appeal is late. I have no power to comment on the council tax and no power to comment on the decision made by the Valuation Tribunal.
11. Mr X says the involvement of bailiffs is affecting his mental health. This is unfortunate but the law permits councils to use bailiffs to recover council tax arrears.

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Final decision

12. We cannot investigate Mr X’s complaint because he appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman