Summary: We cannot investigate this complaint about Council tax liability because the complainant has appealed to a Valuation Tribunal.

The complaint

1. Mr X complains about being held liable for full Council Tax on a property shared with other occupiers as a House of Multiple Occupation (HMO).

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The Ombudsman’s role and powers

2. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

4. I considered information provided by the complainant. I also checked with the Council to see if Mr X had been informed of, and had used his, right to appeal to the specialist Valuation Tribunal.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says that the Council refused to accept that the property in question was a HMO. And that other people were liable for the council tax.
7. I have seen information showing that Mr X appealed to the Valuation Tribunal. And the Tribunal dismissed his appeal last year.
8. Any dispute as to liability for Council tax (or entitlement to discounts) is a matter for the Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. Mr X has appealed to the Valuation Tribunal, so we have no remit to look at any aspect of his complaint.

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Final decision

9. We cannot investigate Mr X’s complaint because he has appealed to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman