Summary: We will not investigate this complaint about council tax liability. This is because the complainant has a right to appeal to the Valuation Tribunal and it is reasonable to expect her to use that right.

The complaint

1. The complainant, who I will call Miss X, complains that the Council has charged her for council tax when she should be exempt on religious grounds and because she is a student.

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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 about the same matter. 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 and council tax support or reduction.

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Miss X complained to the Council about receiving a bill for council tax. Miss X says she should be exempt on religious grounds and because she is a student. The Council responded advising Miss X of her right of appeal to the Valuation Tribunal.
8. The Valuation Tribunal deals with appeals against decisions on council tax liability. Therefore, it is reasonable to expect Miss X to use her right to appeal to the Valuation Tribunal if she wishes to dispute his liability for the council tax owed. Therefore, we will not investigate this complaint.

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Final decision

9. We will not investigate Miss X’s complaint because it is reasonable to expect her to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman