The Ombudsman's final decision
Summary: We cannot investigate this complaint about Ms X’s council tax liability for two properties she owns. This is because the complaint falls outside our powers to investigate as Ms X exercised her appeal rights to the Valuation Tribunal.
The complaint
Ms X complains about the council tax she was charged for two properties she owns at times when they were empty.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
We cannot investigate a complaint if someone has appealed to a tribunal or a government minister or started court action about the matter. (Local Government Act 1974, section 26(6), 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
Ms X’s complaint falls outside our jurisdiction to investigate because she used her appeal rights against the Council’s decision on her council tax liability to the Valuation Tribunal. We have no discretion here.
The issue of whether council tax as opposed to business rates should be payable for a property is for the Valuation Office to determine.
Final decision
We cannot investigate Ms X’s complaint because it falls outside our powers to investigate as she exercised her appeal rights to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman