Summary: We will not investigate Mr X’s complaint about Council Tax because he has appealed to the Valuation Tribunal.

The complaint

1. Mr X complains about the date he became liable for Council Tax on his property.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on Council Tax liability and Council Tax support or reduction.

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How I considered this complaint

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X registered his property as a house in multiple occupation (HMO), having previously been a hotel. He complained in 2024 about the Council asking him to pay Council Tax for the previous five years. The Council said this was based on the Valuation Office banding, and if he disagreed, he could appeal.
7. Mr X appealed to the Valuation Tribunal.
8. The Ombudsman cannot investigate this complaint because it has already been considered by the Valuation Tribunal.

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Final decision

9. We will not investigate Mr X’s complaint because he appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman