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

The complaint

1. Mr X complains that he was advised to continue paying Council tax on a property for which he is now held liable.

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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 was told in 2024 that he should continue to pay Council tax on a property he had left to “build credit” for the future. The Council now holds him liable for the period after he left.
7. Regardless of any advice, any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
8. An appeal to the valuation tribunal can be made where the Council has failed to make a decision on the matter.
9. The matter is therefore out of jurisdiction.

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Final decision

10. We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal

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Investigator's decision on behalf of the Ombudsman