Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a valuation tribunal.

The complaint

1. Mr X complains that the Council failed to transfer Council tax liability on a property which led to enforcement costs.

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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, after moving into Property A in February 2025 he moved out to Property B in July 2025. The Council had billed him for the period from February 2025 onwards. It says that it was not told that he had moved out.
7. The Council initially considered that Mr X was responsible for Council tax after July 2025 but, after consideration agreed to amend the bill. The Council removed the costs.
8. 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.
9. The valuation tribunal advises that appellants should continue to pay any disputed amounts to avoid enforcement costs (which would be refunded on a successful appeal).

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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