The Ombudsman's final decision
Summary: We will not investigate this complaint about a dispute over liability for council tax. This is because the complainant can appeal to the Valuation Tribunal.
The complaint
Mrs X disagrees that she is liable to pay council tax on her flats that she lets out. She says they were left unhabitable after a fire.
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 can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended) The Valuation Tribunal deals with appeals against decisions on council tax liability.
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
We will not investigate this complaint because Mrs X can appeal to the Valuation Tribunal. It is reasonable to expect Mrs X to appeal because the tribunal is free to use and is the appropriate body to determine council tax liability disputes. If the tribunal decides Mrs X is not liable it will tell the Council to make a refund.
Final decision
We will not investigate this complaint because Mrs X can appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman