Sheffield City Council (25 013 777)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 10 Nov 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains about the Council’s failure to respond to his complaint about liability for Council tax.
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.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that the Council has failed to properly consider his complaint. He says that he is being held liable for Council tax on a property he did not inhabit.
- Any dispute about Council tax liability can be appealed to a Valuation Tribunal. 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.
- I appreciate that Mr X’s complaint is about the Council’s complaints procedure but it is not a good use of public resources to investigate complaints about complaint procedures, if we are unable to deal with the substantive issue.
Final decision
- We will not investigate Mr X’s complaint because he has a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman