Summary: We will not investigate this complaint about Mr X’s council tax liability. This is because he has used his appeal right to the Valuation Tribunal.

The complaint

1. Mr X says the Council failed to list his property for council tax for 11 years. It has now issued a backdated bill which is causing him financial hardship.

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The Ombudsman’s role and powers

2. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
3. 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)
4. The courts have said that where someone has sought a remedy by way of proceedings in any court of law, we cannot investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916).

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How I considered this complaint

5. I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X has appealed to the Valuation Tribunal regarding the Council’s decision to make him liable for council tax. The Tribunal dismissed his appeal.
7. We cannot investigate Mr X’s complaint because he has used his appeal rights. The law does not allow us to investigate when the complainant has used their alternative remedy.

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Final decision

8. We will not investigate Mr X’s complaint because he has used his appeal right to the Tribunal.

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Investigator's decision on behalf of the Ombudsman