South Derbyshire District Council (25 017 813)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 05 Jan 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a late Council tax bill because there is a right of appeal to Valuation Tribunal.
The complaint
- Mr X says that the Council sent him Council tax bills for properties he lived in around 2011 and he has found it difficult to obtain evidence to show where he lived during this period to contest the bills.
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 and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he recently received Council tax bills for periods of liability in 2010 and 2012. He says that he has struggled to prove his residency after such a long period.
- The Council accepted that evidence of occupation could be difficult to obtain but was able to review the original demand to reduce the liability period and debt by £500 based upon dates of occupation of the properties involved.
- The decision to review and determine liability would have provided a right of appeal to a Valuation Tribunal. 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.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman