Summary: We will not investigate this complaint about a Council tax liability because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council unreasonably held him liable for Council tax on a property after he had left.

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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.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says that he left his previous property in July 2025 but as been held liable for Council tax up to August 2025 leaving him with a Council tax bill of £40. Mr X paid the bill but disputed the liability.
7. Mr X had a right of appeal to a Valuation Tribunal against any decision to hold him liable for Council tax.
8. 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

9. We will not investigate Mr X’s complaint because there was a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman