Summary: We will not investigate this council tax complaint because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, disagrees with the council tax the Council has charged for four properties. He says he is not liable for the council tax because the properties are used for storage or as holiday lets.

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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 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. This includes emails Mr X sent to the Council and the Council’s responses. I considered the Ombudsman’s Assessment Code and invited Mr X to comment on a draft of this decision.

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My assessment

6. The Council says Mr X owes about £9690 in council tax for four properties. For various reasons Mr X disputes the charge. The Council invited him to appeal to the Valuation Tribunal.
7. I will not start an investigation because Mr X can appeal to the Valuation Tribunal if he does not think he is liable for the council tax as billed by the Council. It is reasonable to expect him to appeal because the Valuation Tribunal is the appropriate body to consider council tax disputes. The tribunal will decide how much council tax Mr X has to pay. This is not a decision we can make.

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Final decision

8. I will not investigate this complaint because Mr X can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman