The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because he has appealed to a Valuation Tribunal.
The complaint
Mr X complains that the Council has held him liable for Council tax on a property he had vacated after previously renting.
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) We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (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.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X denies liability for Council tax on a property he previously rented. He has now appealed to a Valuation Tribunal.
The Ombudsman cannot investigate this complaint for the reason given in paragraph three above.
Final decision
We will not investigate Mr X’s complaint because he appealed to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman