Summary: We will not investigate this complaint about the Council not backdating council tax reduction. This is because of the right to appeal to the Valuation Tribunal.

The complaint

1. Mr X complains the Council has not backdated council tax reduction (CTR) on the council tax for his property. He says this has resulted in demands to pay an unaffordable bill.

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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. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
3. We cannot investigate a complaint if someone has appealed to a tribunal. (Local Government Act 1974, section 26(6)(a), as amended)
4. 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

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 and another person are jointly and severally liable for the council tax at their address. They have sent an appeal to the Valuation Tribunal. That appeal is the same as complaint to us, about the Council not backdating CTR to take account of the employment status of one of the people liable for council tax.
8. I understand the Valuation Tribunal and Council are clarifying whether the Valuation Tribunal can deal with the appeal now, or whether the Council needs to make another formal decision first, after which there can be an appeal to the Tribunal.
9. If the Valuation Tribunal can deal with the appeal now, the restriction in paragraph 3 applies and we cannot investigate as Mr X has used his appeal right.
10. If the Valuation Tribunal needs to await a Council decision about the CTR, Mr X will nevertheless have an appeal right to the Valuation Tribunal in due course. In that case, the restriction in paragraph 2 applies. The law expressly provides that appeal route for such situations. The Valuation Tribunal can overturn the Council’s decision and make a binding decision, which we cannot. Therefore I consider it would be reasonable to expect Mr X to use his appeal right, which he evidently wishes to do.
11. So, whether the Valuation Tribunal can deal with the appeal now, or has to await a Council decision first, it is not appropriate for the Ombudsman to investigate the level and backdating of CTR and the consequent calculations of council tax liability in this case.

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Final decision

12. We will not investigate Mr X’s complaint because of the right to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman