Summary: We will not investigate this complaint about liability for Council tax as the complaint was appealed to a valuation tribunal.

The complaint

1. Mr X appealed to a valuation tribunal about liability for Council tax on a property. He says that the Council has incorrectly assessed his liability after the period considered by the valuation tribunal.

Back to top

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 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).

Back to top

How I considered this complaint

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

Back to top

My assessment

7. Mr X says he sold a property in 2025 but the Council continued to hold him liable for Council tax on it. He had unsuccessfully appealed to a valuation tribunal about earlier periods. He says that the Council has enforced the outstanding debt against him.
8. The Ombudsman cannot investigate a complaint about matters which have been appealed to the valuation tribunal. The dates of liability would have been considered by the valuation tribunal and so this matter is out of jurisdiction. Mr X could appeal directly to the valuation tribunal about any subsequent period or appeal against the decision of the valuation tribunal.
9. 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.
10. The valuation tribunal advises that appellants should continue to pay any disputed sum whilst awaiting its decision.

Back to top

Final decision

11. We will not investigate Mr X’s complaint because he appealed to a valuation tribunal and may have a further right of appeal.

Back to top

Investigator's decision on behalf of the Ombudsman