Summary: We will not investigate Mr X’s complaint about council tax liability. There is a right of appeal to the Valuation Tribunal which it is reasonable for him to use.

The complaint

1. Mr X complains the Council is wrongly pursuing him for council tax he does not owe.

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The Ombudsman’s role and powers

2. 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)
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 says the Council is wrongly holding him liable for council tax on a property he owned. He says when he purchased the property in May 2023 it was uninhabitable, and so should be exempt from this date.
7. We will not investigate this complaint. If Mr X disputes his liability for the council tax from May 2023, it is reasonable for him to appeal to the 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.

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Final decision

8. We will not investigate Mr X’s complaint because he has a right of appeal to the Valuation Tribunal which it is reasonable for him to use.

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Investigator's decision on behalf of the Ombudsman