Summary: We cannot investigate this complaint about council tax for a previous property because the complainant has appealed to the Valuation Tribunal.

The complaint

1. The complainant, Ms X, disagrees with the Council’s decision to charge council tax for a property she lived in a few years ago. Ms X says she should not have to pay and cannot afford to do so.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)

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How I considered this complaint

4. I considered information provided by Ms X and the Council. This includes the complaint correspondence and an update from the Council. I also considered our Assessment Code.

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My assessment

5. Ms X lived in a property between 2018 and 2020. Ms X believed the council tax was included in her rent.
6. After she had left the property the Valuation Office Agency (VOA), which is not part of the Council, decided to register Ms X’s previous home for council tax. In June 2023 the landlord for the property gave the Council Ms X’s details; prior to this the Council did not know Ms X had been living in the property.
7. The Council contacted Ms X to ask her to pay the council tax for the period when she lived at the property. It invited Ms X to make a payment plan and explained why she was required to pay. In 2024 the Council issued a court summons for outstanding council tax.
8. In 2023 and 2024 the Council invited Ms X to appeal to the Valuation Tribunal if she disagreed with the decision that she must pay council tax. The Council understands Ms X has lodged an appeal.
9. The law says a person must pay the council tax while they wait for the Valuation Tribunal to make a decision.
10. The law says we cannot investigate any complaint that is the subject of an appeal to the tribunal. Ms X has appealed to the tribunal so we cannot start an investigation. Even if Ms X has not lodged an appeal we would not investigate because it is for the Valuation Tribunal to decide if Ms X should have to pay council tax for the property. We cannot make that decision. In addition, because the VOA is not part of the Council, we cannot comment on its decision to list the property for council tax.

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Final decision

11. We cannot investigate this complaint because Ms X has appealed to the Valuation Tribunal or it would be reasonable for her to do so.

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Investigator's decision on behalf of the Ombudsman