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 has failed to amend a Council tax bill to reflect a different liability.

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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 says that she told the Council of a change to the Council tax liability on a property she rented out but the Council has not amended its records. She has now received a summons for unpaid Council tax.
7. Any dispute about Council tax liability 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.
8. The Valuation Tribunal advises that a person in dispute of Council tax (and has appealed) should continue to pay the disputed amount until a final Valuation Tribunal decision has been made; any overpaid Council tax would then be repaid.
9. The law also provides that an appeal can be made to the Valuation Tribunal in the absence of any final decision by the Council on a disputed matter.

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Final decision

10. 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