Arun District Council (25 018 758)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 07 Apr 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax for an annexe because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains the Council wrongly billed council tax for an annexe on his property. Mr X says this has caused stress and disruption; he wants the Council to apologise and to review whether the annexe is liable 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 and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says the Council unreasonably billed council tax for an annexe on his property.
- The property valuation is done by the Valuation Office Agency (VOA) and the council issue bills based on these valuations. The Council urged Mr X to raise his concerns to the VOA on 4 November 2025.
- Mr X can appeal the council tax to a Valuation Tribunal. The tribunal is an independent body which can decide the dispute about such decisions. It is reasonable to expect Mr X to appeal to the tribunal to seek the outcome he wants; a decision on whether the annexe is liable for council tax.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal which it is reasonable to expect him to use.
Investigator's decision on behalf of the Ombudsman