Summary: We will use our discretion not to investigate this complaint about council tax issues.

The complaint

1. The complainant, Mr X, has raised various complaints about his mother’s council tax. He wants the Council to apply some discounts and transfer payments from another account.

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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.
4. It is our decision whether to start an investigation into something the law allows us to investigate. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)

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How I considered this complaint

5. I considered information provided by Mr X and the Council. This includes the complaint correspondence. I also considered our Assessment Code.

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My assessment

6. Mr X has raised issues about his mother’s council tax. He says she is not liable, that payments have not been transferred or allocated to the account, and the Council has not awarded discounts.
7. The Council explained why his mother is liable. It invited Mr X to appeal to the Valuation Tribunal, on his mother’s behalf, if they disagree. It is reasonable for Mr X to appeal because the tribunal is the appropriate organisation to consider disputes about council tax liability.
8. The Council awarded a discount. It told Mr X how he could apply for other discounts and exemptions. I will not investigate this issue because Mr X can apply for more discounts and appeal to the Valuation Tribunal if he disagrees with the Council’s response.
9. The Council told Mr X how his mother could apply for council tax reduction which is a benefit to help people pay the council tax. Again, if the Council decided not to award the benefit, Mr X could appeal to the Valuation Tribunal.
10. The Council has checked Mr X’s payments and found no missing payments. It invited him to provide specific evidence of any missing payments. The Council explained Mr X had paid one of the disputed payments to a different organisation. I will not investigate this issue because, after checking, the Council found no missing payments but invited Mr X to provide evidence. There is nothing more I would expect the Council to do.
11. Mr X disagrees with the way the Council assessed his mother’s council tax, but I have not seen anything to suggest we need to start an investigation.

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Final decision

12. For the reasons explained above we will use our discretion not to investigate this complaint.

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Investigator's decision on behalf of the Ombudsman