Summary: We will not investigate this complaint about Council tax because there is a right of appeal to a Valuation Tribunal and relates to a body out of jurisdiction.

The complaint

1. Mr X complains that the Council holds him liable for Council tax on a property he inherited.

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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 investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)
5. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr X says that he inherited part of a property in 2019 which he later bought outright in 2023. The Council tax was backdated to 2019 and a premium which had been applied was removed.
9. Any dispute as to whether a property should be listed for Council tax purposes (eg derelict) is a matter for the Valuation Office Agency (a body out of jurisdiction) and can then be appealed to a Valuation Tribunal. Any dispute as to whether a discount should apply can also be appealed to a Valuation Tribunal through the Council.
10. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
11. Mr X also raises a dispute about subsidence for which he holds the Council responsible. This is a matter for the courts and not the Ombudsman.

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Final decision

12. We will not investigate Mr X’s complaint because there was a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman