The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax bill Mrs X says she is not liable for. This is because Mrs X has a right of appeal to the Valuation Tribunal, and it would be reasonable for her to use it.
The complaint
Mrs X complains the Council has held her liable for an unpaid council tax bill that she says she is not liable for. She says the situation has caused her extreme distress and she would like the issue resolved and compensation.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
We cannot decide whether Mrs X is liable for council tax as we are not an appeal body and these decisions concern complex legal issues. If Mrs X wishes to dispute liability it would be reasonable for her to appeal to the Valuation Tribunal. The Valuation Tribunal was designed to deal with disputes over liability for council tax and its decisions are binding on both parties. I have seen nothing to suggest it would not have been reasonable for Mrs X to appeal to the Tribunal and I will not therefore exercise my discretion to investigate the complaint.
Final decision
We will not investigate Mrs X’s complaint because she has a right of appeal to the Valuation Tribunal, and it would be reasonable for her to use it.
Investigator's decision on behalf of the Ombudsman