Summary: We will not investigate this complaint about a dispute over council tax liability because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Ms X complains the Council has applied a charge for council tax she considers she does not owe.

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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. (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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Final decision

6. We will not investigate Ms X’s complaint because she has a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman