Summary: We will not investigate this complaint about council tax liability because it is reasonable for the complainants to put in an appeal to the Valuation Tribunal.

The complaint

1. The complainants say the Council has wrongly decided they are liable for council tax at their previous address. The complainants say the owner of the property was responsible for paying council tax for this period.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The Act 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

5. I considered information provided by the complainants.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. As advised by the Council, the complainants may put in an appeal to the Valuation Tribunal against the Council’s decision that they are liable for council tax for their previous address.
8. It is the role of the tribunal to decide disputes about council tax liability. So, the tribunal is in the best position to decide the issue complained about.
9. I find it is reasonable for the complainants to put in an appeal. So, we will not investigate this complaint.

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Final decision

10. We will not investigate this complaint because it is reasonable for the complainants to put in an appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman