Summary: We will not investigate this complaint about the Councils handling of a tax account. This is because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complained to the ombudsman after the Council requested payment of historical council tax.
2. Mr X believed the Council had made an error in requesting payment. He said the Council’s actions caused him significant distress. He wanted the Council to remove the charge for council tax.

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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. (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.

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How I considered this complaint

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

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My assessment

7. Mr X said the Council requested payment for council tax that occurred after he left a property.
8. Mr X did not agree he owed the money the Council requested and thought there may be an overpayment on his account.
9. The Council told Mr X in June 2025 there had been an adjustment to his council tax reduction which had resulted in the new council tax charge.
10. Any dispute about the application of a council tax discount can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions.
11. I see no reason why an appeal through the Valuation Tribunal could not have been made and so the complaint is out of jurisdiction.

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Final decision

12. We will not investigate Mr X’s complaint because he could appeal to the Valuation Tribunal and it is reasonable to expect him to do so.

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Investigator's decision on behalf of the Ombudsman