Summary: We will not investigate this complaint about a Council tax reduction and exemption because there is a right of appeal to a valuation tribunal.

The complaint

1. Ms X complains that the Council unreasonably refused a Council tax reduction and exemption.

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

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My assessment

6. Ms X says that she applied for a Council tax carers reduction and exemption from Council tax on the grounds that she is a carer for a disabled person.
7. The Council refused the request for a reduction as two other adults in the property do not receive a reduction and at least three would be needed for this to apply.
8. Any dispute as to entitlement to a discount or exemption from Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.

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Final decision

9. We will not investigate Ms X’s complaint because she has a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman