Summary: We will not investigate this complaint about Council tax because there is a right of appeal to a Valuation Tribunal, the matter is out of time and partly relates to a body out of jurisdiction.

The complaint

1. Ms X complains that the Council has unreasonably pursued enforcement action against her for Council tax arrears.

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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. 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)
5. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)

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How I considered this complaint

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Ms X bought a property in 2009 and disputes whether it should be liable for Council tax due to the need for repairs and renovation.
9. Any dispute about liability, discounts or exemptions from Council tax is a matter for the 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.
10. Any dispute as to whether the property should be listed for Council tax lies with the Valuation Office Agency, a body out of jurisdiction.
11. Further, Ms X has been aware of the matter since 2009 and so the matter is also out of time for investigation.

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Final decision

12. We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal, the matter is out of time and it relates to a body out of jurisdiction.

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Investigator's decision on behalf of the Ombudsman