Summary: We will not investigate this complaint about Council tax liability 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 a property which was let to a tenant.

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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. Ms X is a landlord and says that a tenant left her property before the tenancy ran out. She says the Council considers her liable for Council tax for that period.
7. Any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
8. 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.
9. If Ms X wins her appeal the Council can refund any payment made to avoid enforcement action.

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Final decision

10. We will not investigate Ms X’s complaint because she can appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman