North East Derbyshire District Council (25 013 617)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 16 Jan 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s handling of Mr X’s council tax liability. This is because it was reasonable to expect Mr X to appeal to the Valuation Tribunal.
The complaint
- Mr X complains the Council failed to make the correct party liable for a property he lives in. He said he was unable to pay or arrange for payments as the non- liable party.
The Ombudsman’s role and powers
- 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).
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is not enough evidence of fault to justify investigating, (Local Government Act 1974, section 24A(6), as amended, section 34(B)).
How I considered this complaint
- I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.
My assessment
- Mr X complained to the Council regarding the matters in paragraph 1.
- The Council replied it considered Mr X and another person were liable. It explained the reasons for this. The Council provided information about how to appeal to the Valuation Tribunal if Mr X disagreed with its decision.
- It was reasonable to except Mr X to appeal to the Valuation Tribunal about his disagreement with the Council’s decision that he was liable. That is the appropriate body to consider appeals about council tax liability.
- Mr X complained the Council prevented payment of the council tax due to its liability decision. There is not enough evidence of fault here to justify investigation. And if Mr X disagreed with the named liable party, it was open to him to challenge this with the tribunal.
Final decision
- We will not investigate Mr X’s complaint because it was reasonable to expect him to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman