The Ombudsman's final decision
Summary: We will not investigate Miss X’s complaint about how the Council assessed her liability for council tax because it is reasonable to expect her to appeal to the Valuation Tribunal.
The complaint
Miss X complains the Council have told her she is liable for council tax for a property she says she has never lived at. Miss X says the Council have not properly considered the evidence she has provided to show she is not liable. Miss X says dealing with this matter has been distressing.
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 and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
The Council wrote to Miss X to say she is liable for the council tax for a property for which she signed a tenancy agreement. Miss X told the Council she has been a victim of fraud and is not liable. She provided various documents as evidence and explained she has reported the matter to Action Fraud.
The Council said it had considered the evidence but still considered Miss X was liable for the council tax. It said that if she disagrees with its decision, she can approach the Valuation Tribunal.
I will not investigate this matter as it is reasonable for Miss X to appeal to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine a dispute about council tax liability.
Final decision
We will not investigate Miss X’s complaint because it is reasonable for her to put in an appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman