Summary: We will not investigate this complaint about a Council tax discount because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Ms X complains about the Council’s failure to apply a single occupational Council tax discount.

Back to top

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.

Back to top

How I considered this complaint

4. I considered information provided by the complainant
5. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

6. Ms X says that she asked the Council to apply a single occupational Council tax discount but the Council has not yet done so. Any dispute about a Council tax discount can be appealed to a Valuation Tribunal. An appeal can be made if the Council has failed to make a decision or change a decision within two months.
7. 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.

Back to top

Final decision

8. We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman