Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council has issued a Council tax bill for a property he let to a tenant.

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

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My assessment

6. Mr X says that the Council issued him with a Council tax bill for a property he let to a tenant. The Council says that he was asked to supply a tenancy agreement but failed to do so. In the meantime the Council pursued enforcement action (with costs) as the bill remained unpaid.
7. Any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
8. 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.
9. The Valuation Tribunal advises that a person should pay a Council tax bill in dispute until the Valuation Tribunal makes any final decision (to avoid costs).

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Final decision

10. We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman