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 unfairly issued her a new Council tax bill.

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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 notified the Council when she left her accommodation but the Council then issued a new Council tax bill for a period after she had left.
7. The Council says that Ms X told then that she had moved out on a date three weeks before her tenancy ended (which the landlord confirmed). A new bill was issued and, following non payment, included summons costs.
8. 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.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman