Summary: We will not investigate Mr X’s complaint about how the Council dealt with his mother’s Council tax and bedroom tax. This is because the issues have been considered by the Valuation Tribunal Service.

The complaint

1. Mr X complains about the way the Council dealt with his mother’s Council tax liability, enforcement, bedroom tax and an appeal against this.
2. The Valuation Tribunal Service considered the issues in July 2025.
3. Mr X is seeking a reversal of the Council Tax liability and bedroom tax decisions.

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The Ombudsman’s role and powers

4. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse effect on the person making the complaint, which we call ‘injustice’. We provide a free service but must use public money carefully. We do not start an investigation if we decide the tests set out in our Assessment Code are not met. (Local Government Act 1974, section 24A(6), as amended)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
6. 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. 
7. In R (on application of Milburn) v Local Govt and Social Care Ombudsman & Anr [2023] EWCA Civ 207 the Court said s26(6)(a) of the Local Government Act prevents us from investigating a matter which forms the “main subject or substance” of an appeal to the Tribunal and also “those ancillary matters that may fall to be decided by the Tribunal… such as procedural failings or conduct which is said to be in breach of the [Tribunal] Rules, practice directions or directions or that is said to be unreasonable…”.

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How I considered this complaint

8. I considered information provided by the complainant.
9. I considered the Ombudsman’s Assessment Code.

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Final decision

10. We will not investigate Mr X’s complaint because the issues have been considered by the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman