Summary: We will not investigate this complaint about the Council’s handling of Ms X’s council tax liability and billing. This is because it would have been reasonable for her to appeal to the specialist Valuation Tribunal.

The complaint

1. Ms X complains the Council has incorrectly applied council tax liability, a Second Home Premium charge and issued bills in different names.

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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.
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 specialist Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from council tax. 
8. We will not investigate. From the evidence I have seen, it would have been reasonable for Ms X to appeal to the Valuation Tribunal. The Ombudsman would normally expect a person to use the appeal rights provided by parliament. The Tribunal is better placed than the Ombudsman to determine Ms X’s council tax issues.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman