Summary: We will not investigate this complaint about council tax liability because it is reasonable for Ms X to approach the Valuation Tribunal to challenge her liability for council tax.

The complaint

1. Ms X complained that the Council pursued her for council tax she does not believe she should be liable for.

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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.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Ms X disputes her liability for her council tax bill. Ms X had received council tax support (CTS) but following reassessment of her income and circumstances, the council terminated her council tax support claim in 2023, backdated to 2020.
7. Ms X complains that the Council did not notify her of this termination until it issued her with a bill in 2023 for the amended rate of council tax over financial years 2020-2023. Ms X says it is unfair that she has been given such a large bill at once. The Council has explained it is the council taxpayer’s responsibility to inform them of a change in financial circumstances, which Ms X did not do. It says the arrears need to be paid.
8. Ms X also says that the Council have failed to properly consider her income and circumstances over the period 2020-2023, and so she does not believe she is liable for the higher rate of council tax. Ms X has therefore continued to pay her council tax at the reduced rate she was paying while her CTS claim was still valid in 2020 and has not paid the bill she was issued in 2023. The Council has subsequently instructed bailiffs to initiate debt recovery action.
9. The Valuation Tribunal deals with appeals against decisions made about council tax liability, including any reduction for CTS. It can decide whether the Council’s demands for council tax are correct, but we cannot.

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Final decision

10. We will not investigate Ms X’s complaint because is it reasonable for her to approach the Valuation Tribunal to challenge her liability for council tax.

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Investigator's decision on behalf of the Ombudsman