Summary: We will not investigate this complaint about Council tax liability and discounts because there is a right of appeal to a Valuation Tribunal and through the Valuation Office Agency.

The complaint

1. Mr X complains that the Council has cancelled their single person discounts.

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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.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says that the Council has treated a property he owns as joint with his partner and their other home as a second home for Council tax purposes.
7. It is not for the Ombudsman to determine either liability for Council tax or whether a discount applies. Only the Valuation Tribunal can do this. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.
8. Any dispute about whether or not a property should be considered liable for Council tax is a matter for the Valuation Office Agency which is not a body within our jurisdiction.

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Investigator's decision on behalf of the Ombudsman