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

The complaint

1. Mrs X complained the Council held her liable for council tax but she believed her tenants were liable.
2. Mrs X said this caused her stress.

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The Ombudsman’s role and powers

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

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

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My assessment

8. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax.
9. I consider it would be reasonable for Mrs X to use her right of appeal to the Valuation Tribunal here.
10. This right is set out in law and only it can decide who is liable for Council tax.
11. For this reason, we will not investigate this complaint.

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Final decision

12. We will not investigate Mrs X’s complaint because it would be reasonable to expect her to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman