Summary: We will not investigate this complaint about Mr X’s council tax liability, as he has the right to appeal to the Valuation Tribunal. The Information Commissioner’s Office is better placed to deal with Mr X’s concerns about a data breach.

The complaint

1. Mr X complains about his liability for council tax, stating that there was an incorrect exemption calculation, data protection breaches, and unfair administrative practices affecting his business.

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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 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. We normally expect someone to refer the matter to the Information Commissioner if they have a complaint about data protection. However, we may decide to investigate if we think there are good reasons. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

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

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My assessment

8. I will not investigate Mr X’s complaint about his council tax liability, as he has the right to appeal to the 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.
9. Mr X is unhappy that the Council failed to properly maintain records in breach of General Data Protection Regulation (GDPR). I will not investigate this element of his complaint because he has the option to go to the Information Commissioner’s Office (ICO). The ICO are best placed to consider complaints about how public bodies deal with complaints about data protection matters.

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Final decision

10. We will not investigate the complaint because Mr X has the right to appeal to the Valuation Tribunal. Other matters raised about the data breach are better placed with the ICO.

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Investigator's decision on behalf of the Ombudsman