Summary: We will not investigate this complaint about Mr X’s council tax. It is reasonable to expect Mr X to use his right of appeal to the Valuation Tribunal to challenge his liability for council tax. Parts of Mr X’s complaint relate to matters that are the subject of legal proceedings which we have no remit to consider.

The complaint

1. Mr X complains the Council incorrectly assessed his liability for council tax on a property he was renting. Mr X says the Council did not consider the evidence provided by him about occupancy and instead relied on information provided by his landlord. Mr X says he has issued court proceedings against his landlord for issues relating to his tenancy. Mr X wants the Council to reconsider liability

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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.
4. 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))

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How I considered this complaint

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

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My assessment

6. Mr X signed a six-month tenancy agreement for the property in June 2025. Mr X was liable for the property until the end of his tenancy in December 2025. This included liability for council tax payments. Mr X however moved out of the property in August 2025. Mr X’s landlord found a new tenant in October 2025 which meant Mr X’s liability for council tax ended.
7. Mr X believes he is not liable for council tax between August and October 2025 as he was not occupying the property during that period. Mr X says he has issued court proceedings against his landlord for issues about his tenancy.
8. Mr X has a right to appeal to the Valuation Tribunal any issue relating to liability for the outstanding amount of council tax. The tribunal is an independent expert body. The Council must do what the tribunal tells it to. We cannot decide issues relating to council tax liability. It is reasonable to expect Mr X to appeal to the tribunal in this case and the restriction in paragraph 2 applies to this complaint.
9. Furthermore, the issues being decided in the court proceedings appear to be closely related to the issues in this complaint. It is possible liability for the property will be decided by the court and so the restriction in paragraph 4 applies to this complaint.

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Investigator's decision on behalf of the Ombudsman