Summary: We will not investigate this complaint about council tax liability because the complainant could have appealed to the Valuation Tribunal.

The complaint

1. The complainant, Ms X, says the Council is harassing her for council tax she does not owe. Ms X says the landlord is responsible. Ms X wants the Council to transfer the liability to the landlord and pay her compensation.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

5. I considered information provided by Ms X and the Council. This includes the complaint correspondence, the tenancy agreement and an email from the Council signposting Ms X to the Valuation Tribunal. I also considered our Assessment Code.

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My assessment

6. Ms X rented a property in 2021 to 2022. One part of the tenancy agreement says she must pay the council tax; in another section it says the landlord will pay. The tenancy agreement was between the landlord and Ms X; it was not an agreement with the Council.
7. The Council billed Ms X for the council tax. The council tax regulations say the tenant is responsible. The landlord only becomes liable when a property is empty.
8. The Council says Ms X owes council tax and costs of £767. Ms X disputes this and says the landlord is liable as stated in the tenancy agreement. The Council explained that a tenancy agreement does not over-ride council tax legislation.
9. In June the Council told Ms X she had two months to appeal to the Valuation Tribunal if she disagreed with the decision. The Council told me it has not been notified that she has lodged an appeal.
10. I will not investigate this complaint because Ms X could have appealed to the Valuation Tribunal. It is reasonable for Ms X to appeal because the tribunal is the correct organisation to consider disputes about council tax liability. The tribunal is free to use and the members would have decided if Ms X, or the landlord, is responsible for the council tax. Ms X could ask the tribunal for a late appeal but it would be for tribunal to decide whether to allow a late appal.

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Final decision

11. We will not investigate this complaint because Ms X could have appealed to the tribunal.

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Investigator's decision on behalf of the Ombudsman