Summary: We will not investigate Miss X’s complaint that the Council incorrectly assessed her council tax liability as it is reasonable to expect Miss X to have challenged this by way of appeal to the Valuation Tribunal.

The complaint

1. Miss X complains the Council incorrectly assessed her council tax liability when it said she had not been living in the property in question despite, Miss X says, her having provided proof of this to the Council. Miss X says this has caused her distress and financial loss. Miss X wants the council tax decision to be overturned.

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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)

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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. Parliament has provided a no-cost appeal process by which Miss X could have asked the Valuation Tribunal (VT), an independent body, to determine her liability for council tax. We are not an appeal body and are not empowered to make such determinations. It is reasonable to expect Miss X to have appealed to the VT and we will not therefore investigate.

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Final decision

7. We will not investigate this complaint because it is reasonable to expect Miss X to have appealed to the VT.

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Investigator's decision on behalf of the Ombudsman