Summary: We will not investigate this complaint about liability for a tax account. This is because there is a right of appeal to the Valuations Tribunal.

The complaint

1. Ms X complained the Council did not accept evidence that would reduce the amount of council tax due for her property.
2. Ms X said the Council has taken enforcement action which has caused her stress.
3. Ms X wanted the Council to accept her evidence and adjust the amount of council tax owed.

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The Ombudsman’s role and powers

4. 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)
5. 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

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Ms X said she provided evidence to the Council about who was liable for council tax at her property. She said the Council did not accept her evidence.
9. Ms X had a right of appeal to a Valuation Tribunal against council tax liability or council tax reduction decisions.
10. 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

11. 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