Summary: We will not investigate Mr X’s complaint about liability for Council Tax because it is reasonable to expect him to appeal to the Valuation Tribunal.

The complaint

1. Mr X complains about how the Council established liability for Council Tax.

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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 and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X said he should not be liable for Council Tax during the period before liability could be established. He said Council errors meant he did not apply for Single Person Discount for this period.
7. The Valuation Tribunal is an independent expert body. The Council must do what the Tribunal tells it to. The complainant could appeal to the Valuation Tribunal in this case.

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Final decision

8. We will not investigate Mr X’s complaint because it is reasonable to expect him to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman