The Ombudsman's final decision
Summary: We will not investigate this complaint about liability for Council tax as it has been appealed to a Valuation Tribunal.
The complaint
Mr X says that he has been charged Council tax on a property he had refurbished and was empty.
The Ombudsman’s role and powers
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) 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 he bought a property in October 2024 and refurbished such that it was able to be rented out in April 2025. Nevertheless, he received a Council tax bill for the property for that period. He appealed to a Valuation Tribunal.
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. An appeal has been made in this case and so the complaint is out of jurisdiction.
Final decision
We will not investigate Mr X’s complaint because he appealed to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman