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 complains that the Council holds her liable for Council for the period 2003 to 2007 and refuses to refund Council tax paid for that period.

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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 the Council has refunded Council tax overpaid following a reduction in her Council tax banding. She says, however, that the Council refuses to refund the period 2003 to 2007 and argues that another person was living in the property for that period. Ms X disputes this.
7. Any dispute about liability for 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

8. 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