Summary: We will not investigate this complaint about Council Tax premiums and exemptions. Ms X has a right of appeal to the Valuation Tribunal, and it would be reasonable to expect her to use it.

The complaint

1. Ms X complains about the Council’s decision on the amount of Council Tax she is liable for. Ms X says the Council should offer her exemptions or discounts due to her low income.

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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 and Council Tax support or reduction.

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Disputes about a Council Tax premium or exemption can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council Tax. 
8. From the evidence I have seen, it is reasonable for Ms X to appeal to the Valuation Tribunal so we will not investigate this complaint.

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Final decision

9. We will not investigate Ms X’s complaint because it would be reasonable for her to use her right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman