Cheshire East Council (25 021 140)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 04 Feb 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s lack of response to a legal challenge as this is a matter for the courts. He also has a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council has not responded to his pre action protocol letter threatening legal action.
The Ombudsman’s role and powers
- We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
- 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.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X served a Pre Action Protocol (PAP) notice on the Council in September 2025 relating to Council tax liability. He says he has not received a reply.
- I see no reason why Mr X could not pursue his legal action in court and so this matter is out of jurisdiction. Mr X can also appeal to the Valuation Tribunal against any decision to hold him liable for Council tax on a property. 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 he has a legal remedy and can appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman