Summary: We will not investigate Miss X’s complaint about council tax liability because there is a right of appeal to the Valuation Tribunal. It is reasonable to expect her to use her appeal rights.

The complaint

1. Miss X complains the Council made her liable for council tax at her late mother’s property. She says that she has not lived at the property since May 2024.
2. Miss X also said the property is uninhabitable and therefore she should not be liable for council tax.

Back to top

The Ombudsman’s role and powers

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.

Back to top

How I considered this complaint

5. I considered information provided by Miss X and the Council.
6. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

7. The Council made Miss X liable for council tax at the property after her mother passed away in 2024. However, Miss X said she should not be held liable because she has not lived at the property since May 2024. Miss X also said the property is boarded up and uninhabitable.
8. We will not investigate this complaint because any dispute about council tax liability can be appealed to the Valuation Tribunal.
9. The tribunal is an independent body which can determine any dispute about such decisions. It is reasonable to expect Miss X to use her appeal rights.

Back to top

Final decision

10. We will not investigate Miss X’s complaint because she can appeal to the Valuation Tribunal and it is reasonable to expect her to do so.

Back to top

Investigator's decision on behalf of the Ombudsman