Leeds City Council

The Ombudsman's final decision

Summary: We will not investigate this complaint about Council tax liability and a premium because there is a right of appeal to a valuation tribunal.

The complaint

Ms X complains that the Council has held her liable for Council tax on a property she vacated.

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.

I considered the Ombudsman’s Assessment Code.

My assessment

Ms X disputes liability and a Council tax premium on a property she vacated.

Any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.

Final decision

We will not investigate Ms X’s complaint because she has a right of appeal to a valuation tribunal.

Investigator's decision on behalf of the Ombudsman