Summary: We will not investigate this complaint about Council tax liability because a right of appeal to a Valuation Tribunal has been used.

The complaint

1. Mr X complains that the Council unreasonably refused to use its discretion to waive Council tax on a property.

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The Ombudsman’s role and powers

2. 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)
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 says that the Council unreasonably refused to exercise its discretion to waive Council tax on a property which he says is in a poor state of repair. He appealed the Council’s refusal to a Valuation Tribunal which refused his appeal.
7. The Ombudsman cannot investigate a complaint which has been appealed to a Valuation Tribunal.
8. Mr X can ask the Valuation Office Agency to de-list the property for Council tax purposes. The Valuation Office Agency is out of our jurisdiction.

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Final decision

9. We will not investigate Mr X’s complaint because he appealed to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman