Slough Borough Council (26 008 434)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 14 Sep 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a valuation tribunal.
The complaint
- Mr X complains that the Council wrongly holds him liable for Council tax on a property.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he left a property in January 2026 and a tenant moved in. He says that he told the Council but they continued to send him Council tax bills.
- Any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body that can overturn a Council’s decision; the Ombudsman cannot do this. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman