The Ombudsman's final decision
Summary: We will not investigate this complaint about a council tax liability dispute as this is a matter for the Valuation Tribunal.
The complaint
Mrs X complains the Council is holding her liable for council tax when her tenants were responsible for it during the period in question. Mrs X says this is impacting her physical and mental health.
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)
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
The Valuation Tribunal (VT) is the independent body that decides appeals about council tax liability. We are not another level of appeal and are not empowered to make such determinations. It is reasonable therefore to expect Mrs X to appeal to the VT and we will not therefore investigate.
Final decision
We will not investigate Mrs X’s complaint because it is reasonable to expect her to appeal the matter to the VT.
Investigator's decision on behalf of the Ombudsman