Summary: We will not investigate Mrs X’s complaint about liability for council tax because it is reasonable to expect her to have appealed to the Valuation Tribunal.

The complaint

1. Mrs X complains the Council are trying to recover unpaid council tax from 2020/2021. Mrs X says she is not liable for this debt.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. 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

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

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My assessment

7. Mrs X complained to the Council in 2025 that she is not liable for council tax for 2021/21 because she was eligible for housing benefits and council tax support.
8. The Valuation Tribunal is an independent expert body. The Council must do what the Tribunal tells it to. Mrs X could have appealed to the Valuation Tribunal.

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Final decision

9. We will not investigate Mrs X’s complaint because it is reasonable to expect her to have used her right to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman