Summary: We will not investigate this complaint about council tax liability as it is reasonable to expect Miss X to have appealed against it to the Valuation Tribunal.

The complaint

1. Miss X complained the Council wrongly charged her extra council tax on a property she purchased. Miss X disputes the Council’s account that the property had been unoccupied long term before she bought it and that she was liable for an empty property charge as a consequence. Miss X has been caused stress and is impacted financially by the bill.

Back to top

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 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)

Back to top

How I considered this complaint

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

Back to top

My assessment

6. The Valuation Tribunal (VT) is the UK’s independent body which hears appeals about council tax liability and can determine whether a council tax bill is correct or not. The Council sent Miss X information about this appeal right with her council tax bill. As such, I consider it is reasonable to expect Miss X to have appealed to the VT about this matter. In coming to this view, I have also taken account of the fact that we cannot resolve this dispute as we do not have the powers of the VT and are not another level of appeal.
7. For these reasons, we will not investigate.

Back to top

Final decision

8. We will not investigate Miss X’s complaint because it is reasonable to expect her to have appealed about this matter to the VT.

Back to top

Investigator's decision on behalf of the Ombudsman