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. X complains that they were held liable for backdated Council Tax in 2023.

Back to top

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 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) 
4. The Valuation Tribunal deals with appeals against decisions on Council Tax liability and Council Tax support or reduction. 
5. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)

Back to top

How I considered this complaint

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

8. Disputes about Council Tax liability can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council Tax. 
9. From the evidence I have seen, it would have been reasonable for X to appeal to the Valuation Tribunal, so we will not investigate this complaint. Furthermore, the issues raised by X are made late and I see no good reason why they could not have complained to us sooner.

Back to top

Final decision

10. We will not investigate X’s complaint because it would have been reasonable for them to appeal to the Valuation Tribunal.  

Back to top

Investigator's decision on behalf of the Ombudsman