Summary: Ms X complains about her liability for council tax. The Ombudsman will not investigate this complaint because she can appeal to a Valuation Tribunal.

The complaint

1. Ms X complains about her liability for council tax.

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The Ombudsman’s role and powers

2. 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. 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 have considered the comments of the complainant and the Council’s responses to the complaint. The complainant had had an opportunity to comment on the draft decision.

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What I found

5. Ms X says that she received a summons from the Council for non payment of council tax. She says that she refuses to pay until the Council explains when the property was converted and approved for licencing.
6. Any dispute about liability for council tax can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.
7. The Valuation Tribunal advises tax payers to pay the council tax whilst awaiting the outcome of their appeal.

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Final decision

8. I do not intend to investigate this complaint because she has a right of appeal to a tribunal.

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Investigator's decision on behalf of the Ombudsman