Summary: We will not investigate this complaint about Council tax liability because the matter has been appealed to a Valuation Tribunal and is also out of time.

The complaint

1. Mr X complains about liability for Council tax in 2021.

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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 cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)

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How I considered this complaint

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

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My assessment

7. Mr X disputes liability for Council tax in 2021 and has appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions The Ombudsman cannot investigate a matter which has been appealed to a Valuation Tribunal.
8. The matter relates to entitlement to a Council tax reduction and liability in 2021 and I see no reason why such a complaint could not have been made to this office within 12 months. The matter is therefore out of jurisdiction is it is out of time.

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Final decision

9. We will not investigate Mr X’s complaint because he appealed to a Valuation Tribunal and the matter is out of time.

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Investigator's decision on behalf of the Ombudsman