Birmingham City Council (24 016 547)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 22 Jan 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X owns several properties and says that the Council has not responded to his correspondence where he contests Council tax liability dates.
The Ombudsman’s role and powers
- 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.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he owns several apartments and the Council has issued Council tax bills for periods where he says the tenant was liable.
- Any dispute about liability for Council tax 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.
Final decision
- We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman