Summary: We cannot investigate this complaint about Ms X’s council tax liability for two properties she owns. This is because the complaint falls outside our powers to investigate as Ms X exercised her appeal rights to the Valuation Tribunal.

The complaint

1. Ms X complains about the council tax she was charged for two properties she owns at times when they were empty.

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. We cannot investigate a complaint if someone has appealed to a tribunal or a government minister or started court action about the matter. (Local Government Act 1974, section 26(6), 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’s complaint falls outside our jurisdiction to investigate because she used her appeal rights against the Council’s decision on her council tax liability to the Valuation Tribunal. We have no discretion here.
8. The issue of whether council tax as opposed to business rates should be payable for a property is for the Valuation Office to determine.

Back to top

Final decision

9. We cannot investigate Ms X’s complaint because it falls outside our powers to investigate as she exercised her appeal rights to the Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman