Summary: We will not investigate Mrs X’s complaint about the Council’s recovery of council tax. This is because she has a right of appeal to the Valuation Tribunal.

The complaint

1. Mrs X complains the Council is pursuing her for council tax that she is not liable for.

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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.

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How I considered this complaint

5. I considered information provided by Mrs X.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Any dispute about liability for council tax can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from council tax.
8. I have seen no evidence which suggest it would be unreasonable for Mrs X to appeal to the Valuation Tribunal in the circumstances. Therefore, I will not investigate her complaint.

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Final decision

9. We will not investigate Mrs X’s complaint because she has a right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman