Summary: We will not investigate this complaint about Council tax exemption as there is a right of appeal to a Valuation Tribunal.

The complaint

1. Ms X complains that a property should not be liable for Council tax following the death of the owner.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (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. Ms X says that the Council has decided to make a late relative’s property liable for Council tax despite the difficulty selling the house.
7. The Council says that the proper exemption has been applied and the house is now liable for Council tax.
8. Any dispute about liability for or exemptions/discounts from Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.

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Final decision

9. We will not investigate Ms 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