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

The complaint

1. Ms X complains that the Council has incorrectly assessed her Council tax reduction.

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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. Ms X says that the Council has failed to assess her Council tax reduction correctly and this has led to enforcement action by the Council.
7. Any dispute about Council tax reduction 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.
8. The Valuation Tribunal advises that anyone appealing should pay the disputed Council tax whilst awaiting the outcome of the appeal.

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Final decision

9. We will not investigate Ms X’s complaint because she has a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman