Summary: We will not investigate this complaint about the Council’s refusal to waive her Council tax because she can appeal to a Valuation Tribunal.

The complaint

1. Ms X complains that, due to the behaviour of her tenant, she now has to pay Council tax on her second home.

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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.

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How I considered this complaint

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

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My assessment

6. Ms X says that the tenant in her property acted fraudulently and, as a result, she is now faced with paying the Council tax bill on the property. Any dispute between the landlord and tenant is a private matter.
7. Any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
8. 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.
9. She also has a right of appeal to a Valuation Tribunal against any decision by the Council not to exercise its discretion in waiving Council tax.

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Final decision

10. We will not investigate Ms X’s complaint because she can appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman