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

The complaint

1. Ms X disputes liability for Council tax on a property.

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

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My assessment

6. Ms X complains that the Council pursued Council tax enforcement action despite her dispute about liability. Ms X says that she was unable to access a property she had rented to a tenant and so she should not be held liable.
7. She says that the Council failed to provide a detailed explanation as to why it had reached its decision or failed to advise what evidence it had used to make that determination.
8. Any dispute about 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.
9. The valuation tribunal advises that payments of disputed tax should continue to be made whilst an appeal is in process to avoid enforcement action.

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Final decision

10. 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