West Devon Borough Council (26 010 269)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 27 Jul 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 the Valuation Tribunal.
The complaint
- Mr X complained about the Council’s decision that he is liable for council tax from 2015 to the present. The Council decided this in 2025 after receiving information from the Valuation Office Agency.
- Mr X said this has caused distress and financial hardship.
- Mr X wants the Council to cancel the debt from 2015 to 2025.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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 Mr X.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Disputes about council tax liability can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can decide any disputes about liability, discounts or exemptions from council tax.
- We consider our powers on what we could achieve as part of our consideration of whether an alternative remedy exists and whether it is reasonable for a person to use it.
- We will not investigate this complaint. We cannot decide council tax liability, and we cannot direct the Council to cancel the debt. It is therefore reasonable to expect Mr X to appeal to the Valuation Tribunal for a suitable remedy.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman