Summary: We cannot investigate Miss X’s complaint about her council tax bill because she has appealed to the Valuation Tribunal.

The complaint

1. Miss X complains about a council tax bill of £7,580.69 for the period 2021 to 2026. The Council sent this bill late because it had wrongly applied a 100% exemption for that period, when it should have only applied a 25% exemption.
2. Miss X says the bill has caused her significant distress. She wants the Council to cancel the bill and apologise to her.

Back to top

The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)
5. 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

6. I considered information provided by Miss X.
7. I also considered the Ombudsman’s Assessment Code.

Back to top

My assessment

8. Miss X has now appealed the council tax decision to the Valuation Tribunal.
9. As paragraph 4 explained, we cannot investigate a complaint if someone has appealed to a tribunal about the same matter.

Back to top

Final decision

10. We cannot investigate Miss X’s complaint because she has appealed to the Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman