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

The complaint

1. Mr X complains that the Council has wrongly pursued him for Council tax debts for which he is 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’. 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

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says that after he left a property in 2020 the Council pursued him for Council tax when he says the remaining tenant should have been liable.
8. The Council says that enforcement was delayed by covid. It adds that the period of liability covered the time he was jointly liable prior to leaving.
9. Any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
10. 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. Mr X says that a bailiff contacted him about liability for a period after he left a different property in 2023. The Council accepts that this was an error. It apologised to him and waived all costs relating to the bill.
12. I appreciate that this matter caused Mr X time and trouble in making his complaint but I am not persuaded that any further action needs to be taken to remedy this part of the complaint.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman