Summary: We will not investigate this complaint about council tax liability. If Ms X believes she is not liable for the charges, she has a right of appeal to the Valuation Tribunal.

The complaint

1. Ms X complains the Council has incorrectly charged her for council tax she does not owe.

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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

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

Back to top

My assessment

7. Ms X states the Council has sent her a final council tax demand for an amount she does not owe.
8. We will not investigate this complaint. If Ms X disputes the charges, she should first complain to the Council. If she is dissatisfied with the response, there is a right of appeal to the Valuation Tribunal. The Valuation Tribunal Service deals with appeals about council tax liability and the application of discounts and exemptions. It is an independent, expert body whose decisions are binding on the Council.
9. We cannot determine council tax liability, only the Tribunal can do this. It is reasonable for Ms X to appeal to the Tribunal in this case.

Back to top

Final decision

10. We will not investigate Ms X’s complaint because if she disagrees with the council tax charged, it is reasonable for her to appeal to the Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman