Summary: We will not investigate this complaint about council tax liability. Mr X has a right of appeal to the Valuation Tribunal and it would be reasonable to expect him to have used it.

The complaint

1. Mr X complained the Council said he was liable for council tax. Mr X said the tenants living in his property were liable to pay the council tax.

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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 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.

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Disputes about a Council tax premium or exemption 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. 
8. From the evidence I have seen, it is or would have been reasonable for X to appeal to the Valuation Tribunal so we will not investigate this complaint.  

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Final decision

9. We will not investigate Mr X’s complaint because it would be reasonable to expect him to use his right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman