Summary
We will not investigate this complaint about council tax liability, reduction or discount because there is a right of appeal to the Valuation Tribunal.
The complaint
Mr X complains the Council has not provided him with an accurate breakdown of his annual council tax liability. Mr X says his liability is too much, and a reduction or discount should apply to his council tax account.
Mr X says this has caused financial hardship.
Mr X wants the Council to reduce his council tax liability and backdate this for recent years.
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) 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 Mr X.
I considered the Ombudsman’s Assessment Code.
My assessment
Disputes about council tax matters can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can decide any disputes about liability, discounts or exemptions from council tax.
From the evidence I have seen, it is reasonable for Mr X to appeal to the Valuation Tribunal so we will not investigate this complaint. This is because we cannot decide Mr X’s council tax liability, nor can we direct the Council to apply a council tax reduction or discount.
Final decision
We will not investigate Mr X’s complaint because it is reasonable to expect him to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman