Summary: We will not investigate this complaint about Council tax because the matter has been appealed to a valuation tribunal and there is insufficient evidence of fault by the Council to warrant investigation.

The complaint

1. Mr X complains that the Council delayed changing the liability for Council tax on a property to another person.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

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

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My assessment

7. Mr X says that he told the Council in August 2025 that a tenancy had changed on a property. He says that the Council did not alter the name until February 2026 which led to enforcement costs.
8. Mr X appealed against the Council’s decision but withdrew the appeal later. He says that the enforcement costs are unfair.
9. The Council says that enforcement action commenced because no payment had been made on the Council tax demand.
10. 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. An appeal was made in this case and so the complaint is out of jurisdiction.
11. There is also insufficient evidence of fault by the Council to warrant investigation because the valuation tribunal advises any appellant to pay any disputed amount (which would be refunded on a successful appeal) to avoid enforcement action.

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Final decision

12. We will not investigate Mr X’s complaint because the matter has been appealed to a valuation tribunal and there is insufficient evidence of fault by the Council to warrant investigation.

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Investigator's decision on behalf of the Ombudsman