Summary: We will not investigate this complaint about liability and the amount of Council tax payable on a property because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X says that the Council did not provide a Council tax exemption or discount for his mother’s estate during lockdown.

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

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My assessment

6. Mr X says that his mother’s property (following her death) should not have had full Council tax imposed on it during lockdown.
7. Amy decision about discounts or exemptions for Council tax are matters for an appeal to the Valuation Tribunal. The Ombudsman cannot determine such matters.
8. Further, only an executor of the estate can make a such a complaint as they will be the person who has that right of appeal. Any injustice is speculative to Mr X until the estate is determined.

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Final decision

9. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman