The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability as there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council has decided he is separately liable for Council tax on an annexe to his 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 wrote to the Council in 2025 arguing that the Council tax bill he received was incorrect as it separately charged him for an annexe within his home.
The Council says that the property now attracts a 100% premium.
Any dispute about Council tax liability can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
I appreciate that Mr X has not received a specific response to his appeal but the law allows him to appeal to a Valuation Tribunal if the Council does not make such a reply.
Final decision
We will not investigate Mr X’s complaint because he has a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman