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

The complaint

1. Ms X complains that the Council holds her liable for Council tax on her property despite her financial circumstances.

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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 and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Ms X says that she had to sell her house due to financial difficulties. She says that the Council considers her liable for Council tax for the property whilst it was empty (as a possible sale fell through).
7. She asked the Council to use its discretion to waive the bill but it decided not to do so.
8. Ms X has a right of appeal to a Valuation Tribunal against the Council’s decision not to exercise its discretion to waive the bill. 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 Ms X’s complaint because she has a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman