Summary: We will not investigate this complaint about Council tax liability because Ms X appealed to a Valuation Tribunal.

The complaint

1. Ms X says that the Council retrospectively holds her liable for Council tax on a property she sold in 2022.

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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 and council tax support or reduction.

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How I considered this complaint

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Ms X says that she sold her property in 2022 but the Council has since decided the property was a House of Multiple Occupation which means that she was liable for Council tax.
7. Ms X appealed to the Valuation Tribunal. The Ombudsman cannot investigate this complaint for the reason given above.

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Final decision

8. We will not investigate Ms X’s complaint because Ms X appealed to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman