The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because there was a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that the Council holds her liable for Council tax instead of her ex-partner.
The Ombudsman’s role and powers
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
Ms X says that her ex-partner should be considered liable for Council tax on her property. The Council has provided a date from whence liability applied to her.
Any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Ms X submitted a late appeal to the Valuation Tribunal but this was not accepted. I remain, however, of the view that an appeal could have been made to the Valuation Tribunal and therefore the complaint is out of jurisdiction.
Final decision
We will not investigate Ms X’s complaint because she had a right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman