Summary: The law says we cannot investigate Mrs X’s complaint about disputed council tax liability as it is reasonable to expect Mrs X to have appealed to the Valuation Tribunal to make a determination on liability.

The complaint

1. Mrs X complains the Council has not allowed her a council tax exemption on her rental property for a period it was empty and unfurnished.

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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)

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How I considered this complaint

3. I considered information provided by the complainant, and I considered the Ombudsman’s Assessment Code.

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My assessment

4. Mrs X is a landlord and a director of a property management company. It is reasonable to expect Mrs X to have used her statutory right to appeal to the Valuation Tribunal (VT) against the Council’s decision on her liability for council tax. As such, the law says we cannot investigate.

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Final decision

5. We cannot investigate Mrs X’s complaint about council tax liability as it is reasonable to expect Mrs X to have appealed about this to the VT.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman