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

The complaint

1. Ms X complains that an exemption from Council tax was awarded in part to tenants instead of herself after they had moved.

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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 her tenants moved out of the property and were awarded a Council tax exemption for two weeks following that date.
7. The Council says that the exemption was awarded to them as they were still liable and the property was then unoccupied and unfurnished. Ms X was awarded an exemption for the next two weeks.
8. Any dispute about Council tax exemption can be appealed to a 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.

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Final decision

9. We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman