Summary: We will not investigate Ms X’s complaint about Council Tax liability and the Council’s decision not to apply a discretionary reduction. This is because the decision holds the right of appeal to the Valuation Tribunal and it would be reasonable for her to use it.

The complaint

1. Ms X complained the Council had made her liable to pay the Council Tax on a property she owns. Ms X also complained about the Council’s decision not to apply a discretionary reduction or waiver. Ms X said the decision leaves her with financial difficulties.

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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 investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide further investigation would not lead to a different outcome. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Ms X disputed her Council Tax liability for a property she owns. The Ombudsman cannot determine Council Tax liability; only the Valuation Tribunal can do this.
8. Ms X asked the Council to reduce the amount of Council Tax she would pay. The Council explained her circumstances do not meet the criteria for Council Tax Reduction and decided not to award a discretionary reduction under Section 13A(1)(c) Local Government Finance Act 1992. Ms X can appeal this decision to the Valuation Tribunal and the Council advised her of this.
9. Ms X complained the Council issued a payment summons for outstanding Council Tax when it told her the recovery process was on hold. The Council recognised its fault and apologised to Ms X. The Council also apologised for the delay in some of its correspondence. Further investigation of these matters would not lead to a different outcome.

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Final decision

10. We will not investigate Ms X’s complaint because the decision holds the right of appeal to the Valuation Tribunal and it would be reasonable for Ms X to use it.

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Investigator's decision on behalf of the Ombudsman