Summary: We will not investigate this complaint about Mr X’s liability for council tax. The Council is not responsible for decisions about whether a property is uninhabitable, as the Valuation Office Agency makes such decisions. It would be reasonable for Mr X to use his right of appeal with the Valuation Tribunal.

The complaint

1. Mrs Y has made this complaint on Mr X’s behalf as his legal representative. Mrs Y complains about a dispute with the Council since September 2023 about whether Mr X’s property should be exempt from council tax as it is uninhabitable. Mrs Y complains about the Council’s action to place a charging order on the property for council tax which she believes is not payable. Mrs Y wants the Council to remove the charging order and to compensate Mr X for the distress caused and legal expenses he has incurred.

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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. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. 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)

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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. The Valuation Office Agency (VOA) decides whether properties are uninhabitable and should be removed from the council tax banding list because of disrepair. In November 2024, the Council advised Mr X it would hold off its application seeking a council tax liability order for 90 days, while the VOA made a decision on Mr X’s property. By June 2025, the VOA had still not contacted the Council about this matter. The Council advised Mrs Y it would continue with its action to recover council tax owed on Mr X’s property which remained unpaid since April 2022.
9. We cannot investigate complaints about matters that are not an administrative function of a council. The decision about whether Mr X’s property is uninhabitable is not an administrative function of the Council so we cannot investigate this part of Mrs Y’s complaint.
10. We will not investigate Mrs Y’s complaint about the Council’s action because any dispute about council tax liability can be appealed to the Valuation Tribunal and it is reasonable for Mr X to use that right of appeal.

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Final decision

11. We will not investigate Mrs Y’s complaint because Mr X has a right of appeal to the Valuation Tribunal, and we have no power to investigate the actions of the Valuation Office Agency.

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Investigator's decision on behalf of the Ombudsman