Summary: We will not investigate this complaint about a dispute over liability for council tax. This is because liability disputes are best dealt with appeals to the Valuation Tribunal, and it was reasonable to expect the complainant to have done this.

The complaint

1. Mrs X complains about the Council’s decisions on her liability for council tax. She says it turned down her request for a discount when her husband was away for work. And she says it is now querying their residency.

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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 the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. We will not investigate this complaint because Mrs X could have appealed to the Valuation Tribunal. It was reasonable to expect Mrs X to appeal because the tribunal is free to use and is the appropriate body to determine council tax liability disputes.

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Final decision

8. We will not investigate this complaint because Mr X could have appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman