Summary: We will not investigate this complaint about the Council’s decision to hold Miss X liable for council tax as she can appeal against this to the Valuation Tribunal.

The complaint

1. Miss X complains the Council is wrongly holding her liable for council tax at a property she moved out of. Miss X says this is causing her anxiety and impacting on her financially and wants the decision to be reversed.

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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)

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How I considered this complaint

4. I considered information provided by the complainant.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. The Valuation tribunal (VT) is the independent Government agency which hears appeals about council tax liability. It can determine if the Council is wrongly holding Miss X liable for council tax; we are not empowered to do this.
7. It is reasonable therefore to expect Miss X to appeal to the VT against the Council's decision and as such, we will not investigate.

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Final decision

8. We will not investigate Miss X’s complaint because she can appeal against the decision on her liability for council tax to the VT.

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Investigator's decision on behalf of the Ombudsman