Summary: We will not investigate this complaint about council tax liability because there is a right of appeal to the Valuation Tribunal. 

The complaint

1. Miss X complained the Council wrongly decided she was solely responsible for council tax for her residence. Miss X also said the Council did not properly consider all the evidence when deciding liability.
2. Miss X said this caused distress.
3. Miss X wants the Council to apologise and review her council tax account.

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The Ombudsman’s role and powers

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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)
6. 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

7. I considered information provided by Miss X.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. Disputes about council tax liability can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can decide any disputes about liability, discounts or exemptions from council tax. 
10. We consider our powers on what we could achieve as part of our consideration of whether an alternative remedy exists and whether it is reasonable for a person to use it. We cannot determine council tax liability, so it is reasonable to expect Miss X to appeal to the Valuation Tribunal. We will not investigate this complaint.

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Final decision

11. We will not investigate Miss X’s complaint because it is reasonable for her to appeal to the Valuation Tribunal. 

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Investigator's decision on behalf of the Ombudsman