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 held her responsible for Council tax on a property she had rented out.

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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 disputed a Council tax bill on a property she had rented out. She says that the Council had got the dates incorrect as to when the tenant had left.
7. She provided the evidence needed and the Council corrected the dates.
8. She is unhappy about the delay in resolving this.
9. 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. We would not investigate a complaint about delay as the whole matter was out of jurisdiction.

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Final decision

10. We will not investigate Ms X’s complaint because there was a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman