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

The complaint

1. Ms X complains that she has been sent incorrect bills for Council tax on properties she lets out as she disputes her liability.

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The Ombudsman’s role and powers

2. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
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.

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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. Ms X own three properties, two of which she lets out to tenants. She says that the Council has incorrectly applied an empty house premium to a property which she disputes. She says that these and other liability disputes have continued since 2018.
8. The Ombudsman would not investigate a complaint which could have been brought to this office within 12 months of the date when the complainant became aware of the matter. Therefore parts of this complaint are out of jurisdiction.
9. Further, any dispute about premiums, discounts or exemptions for 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 appeals could not be made in this case and so the complaint is out of jurisdiction.

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Final decision

10. 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