Summary: We will not investigate this complaint about Council tax liability and Council tax discount because there was a right of appeal to a Valuation Tribunal and the matter has been remedied.

The complaint

1. Ms X complains that the Council owes her a refund of Council tax she has paid.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Ms X says that the Council was given the incorrect date for when she moved home which affected her Council tax bill. She says that the Council owes her a refund of Council tax.
8. The Council says that there was a dispute about the liability date but this has now been resolved. The Council noted that her single occupation discount had not been renewed and, following this adjustment, she is now owed a £18 refund.
9. Any dispute about dates of liability for Council tax could 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.
10. I note that the Council has explained her Council tax payments and liabilities and it has agreed to refund the discount that was incorrectly denied.
11. I am satisfied that this action remedies the complaint and there are no grounds to pursue the matter further.

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Final decision

12. We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal and the Council has remedied the matter.

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Investigator's decision on behalf of the Ombudsman