Summary: Mr X complains about the Council’s decision to hold him liable for council tax. We will not investigate this complaint because he appealed to a Valuation Tribunal.

The complaint

1. Mr X complains about the Council’s decision to hold him liable for council tax.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint if someone has appealed to a tribunal. (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. The Courts have said that we cannot investigate a complaint about any action by a council, concerning a matter which is itself out of our jurisdiction. (R (on the application of M) v Commissioner for Local Administration [2006] EHWCC 2847 (Admin))

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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.
7. The complainant has had an opportunity to comment on my draft decision.

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My assessment

8. Mr X disputes liability for council tax on a static caravan, The matter has been considered by the courts but they cannot determine issues of liability. Only a Valuation Tribunal can do this.
9. Mr X has now appealed to a Valuation Tribunal and so this matter is out of jurisdiction for the reason given above.
10. Whilst Mr X is unhappy about the way the Council has dealt with his objections to the liability decision we cannot investigate this matter as it is subsidiary to the main issue which is out of jurisdiction.

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Final decision

11. I do not intend to investigate this complaint because he appealed to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman