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.
The complaint
Mr X complains that the Council charged him Council tax on a property as a landlord when the liability had changed to a new tenant.
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 says that a tenant moved out of his property in August 2025 but the Council did not alter the liability for Council tax. The Council says that the updated information was not provided.
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.
Final decision
We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman