Summary: We will not investigate this complaint about Council tax discounts and exemption because there is a right of appeal to a valuation tribunal.

The complaint

1. Ms X complains that the Council has not awarded her a Council tax discount and exemption from 2016 onwards.

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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 should have awarded her a single occupation discount and Council tax support form 2016.
7. Ms X can apply for such discounts and, if refused, can appeal to a valuation tribunal. If awarded she can request backdating (which is appealable).
8. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such a claim and appeal could not be made in this case.

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Final decision

9. We will not investigate Ms X’s complaint because there is a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman