Summary: We will not investigate this complaint about the Council holding Miss X liable for council tax. This is because it would be reasonable for Miss X to appeal to the Valuation Tribunal.

The complaint

1. Miss X complained the Council has pursued her for unpaid council tax she is not liable for.

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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. 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 and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Miss X complains the Council did not act on information she provided showing she was not liable for council tax at a property she stayed at whilst caring for a relative. She also asked the Council to apply a single person’s discount to the outstanding council tax.
7. The Ombudsman will not usually investigate complaints regarding council tax liability as this is the role of the Valuation Tribunal. It is also the Tribunal’s role to consider disputes concerning council tax exemptions. It would therefore be reasonable for Miss X to refer her complaint to the Tribunal as it is best placed to investigate this matter.

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Final decision

8. We will not investigate Miss X’s complaint because it would be reasonable for Miss X to appeal her liability to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman