Summary: We will not investigate this complaint about Council tax liability as the matter has been remedied and a right of appeal to a Valuation Tribunal was available.

The complaint

1. Mr X complains that the Council pursued him for arrears of Council tax for a property for which he was not liable.

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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.
4. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• any fault has not caused injustice to the person who complained, or
• any injustice is not significant enough to justify our involvement.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

5. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr X says that he received a Council tax bill for a property for which he was not liable. He contacted the Council but was later sent a Liability Order.
9. The Council apologised for not returning his call and has now offered £150 compensation for its actions.
10. Any dispute about liability can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
11. I appreciate that Mr X was caused time and trouble by the Council’s actions but their apology and offer of compensation is sufficient to remedy the complaint in our view. Mr X wants the Liability Order quashed but the Order does not affect credit rating and so I do not consider that the remaining injustice caused is sufficient to warrant investigation.

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Final decision

12. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and the matter has been remedied.

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Investigator's decision on behalf of the Ombudsman