Summary: We will not investigate Mr B’s complaint that the Council has charged him too much council tax. This is because it was reasonable for Mr B to put in an appeal to the Valuation Tribunal.

The complaint

1. Mr B complains the Council has charged him a council tax second home premium for a period when his property was occupied by another person.

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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 Act 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 and council tax support or reduction.

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How I considered this complaint

5. I considered information provided by Mr B.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. A person may put in an appeal to the Valuation Tribunal to challenge a local authority’s decision about their council tax liability. This is the process set out in law to challenge such a decision and we generally expect it to be used.
8. I find it was reasonable for Mr B to put in an appeal to the Valuation Tribunal. And, Mr B may put in a late appeal if he missed the time limit to put in an appeal and there were good reasons for his delay.
9. So, we will not investigate this complaint.

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Final decision

10. We will not investigate Mr B’s complaint because it was reasonable for him to put in an appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman