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 complained the Council incorrectly calculated her council tax liability. Ms X said it has not correctly applied discounts she is entitled to.
2. Ms X also complained the Council did not properly consider and respond to her complaint.
3. Ms X said the matter has caused frustration.

Back to top

The Ombudsman’s role and powers

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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)
6. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

7. I considered information provided by the complainant.
8. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

9. Ms X complained the Council incorrectly calculated her council tax liability. Ms X said this was because it did not properly apply discounts she is entitled to.
10. In its complaint response, the Council said its calculations were correct and in line with statutory guidance.
11. 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.  
12. From the evidence I have seen, it is or would have been reasonable for Ms X to appeal to the Valuation Tribunal so we will not investigate this complaint.  
13. As we will not investigate the substantive matters of the complaint, we will not investigate the Council’s handling of the complaint because it is not proportionate to do so.

Back to top

Final decision

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

Back to top

Investigator's decision on behalf of the Ombudsman