Summary: We will not investigate this complaint about council tax liability because it is reasonable to expect Mrs Y to appeal to the Valuation Tribunal.

The complaint

1. Mrs Y complains the Council is charging her for council tax when she is not liable. She says the problem has caused her inconvenience and worry.

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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.

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How I considered this complaint

4. I considered information Mrs Y provided and the Ombudsman’s Assessment Code.

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My assessment

5. The Council sent Mrs Y council tax bills in July and November 2021. It sent reminders for payment in January and February 2022, before a summons was issued in February. Mrs Y approached us in June.
6. The Valuation Tribunal deals with appeals against decisions on council tax liability. Mrs Y has a right to appeal to the Tribunal.
7. The Tribunal is often free and it can make reasonable adjustments for access to the service. Mrs Y has not provided any reason why it is not reasonable to expect her to appeal.
8. As explained in paragraph two, as it is reasonable to expect Mrs Y to use her right to appeal to the Valuation Tribunal, we will not investigate this complaint.

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Final decision

9. We will not investigate Mrs Y’s complaint because it is reasonable to expect Mrs Y to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman