The Ombudsman's final decision
Summary: We will not investigate this complaint about liability for Council tax as there is a right of appeal to a Valuation Tribunal and there is insufficient evidence of fault by the Council.
The complaint
Ms X complains that she is held liable for Council tax on a property she had vacated.
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.
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)
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Ms X says that she left a property in May 2025 but the Council has held her liable for Council tax up to August 2025. The Council pursued enforcement action when the dispute amount was not paid.
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.
The Valuation Tribunal advises any person appealing to pay the disputed sum to avoid enforcement action. The Council would then repay any overpaid Council tax following an upheld decision. I consider therefore that there is insufficient evidence of fault by the Council in pursuing enforcement action.
Final decision
We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal and there is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman