Stoke-on-Trent City Council (26 012 051)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 30 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 the Council wrongly decided he was liable for council tax for a property that had a tenant and was subject to possession proceedings.
- Mr X said this caused distress.
- Mr X wants the Council to reconsider its decision.
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.
- From the evidence I have seen, it is reasonable for Mr X to appeal to the Valuation Tribunal so we will not investigate this complaint.
Final decision
- We will not investigate Mr X’s complaint because it is reasonable for him to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman