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

The complaint

1. Mr X complains (as an executor) that the Council charged his late mother’s estate Council tax for a period where he considers she was not liable.

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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. Mr X acts as executor for his late mother’s estate. He says that he has presented evidence for several years that his mother was not liable for Council tax on a property she owned but rented out for a period between 2014 and 2019.
7. He says that the Council has refused to alter its decision about liability despite the evidence he presented.
8. Any dispute about 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 Mr X’s complaint because there was a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman