Sheffield City Council (23 016 326)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 29 Feb 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint that the Council wrongly considerers that the complainant is liable for council tax. This is because it is reasonable for the complainant to use their right of appeal to the Valuation Tribunal.
The complaint
- Mrs X complains that the Council are pursuing her for council tax that she does not owe.
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 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)
- 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 the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mrs X owns a property and says the occupant of the property is liable for the council tax and not her. The Council has asked Mrs X to provide evidence to support her claim. Mrs X has responded but the Council has said the evidence she provided is not sufficient and has asked for more information but hasn’t yet received a reply. The Council says if no response is received it will inform Mrs X that she can use her right of appeal to the Valuation Tribunal.
- I will not investigate Mrs X’s complaint because it is reasonable for her to use her right of appeal to a tribunal. The Valuation Tribunal The is the body appointed to decide disputes about liability for council tax. We do not have the power or expertise to rule on this issue. In the circumstances I see no reason Mrs X should not be expected to appeal to the Valuation Tribunal if that proves necessary.
Final decision
- We will not investigate Mrs X’s complaint because is reasonable for her to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman