The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because the matter was appealed to a Valuation Tribunal.
The complaint
Mr X complains about the Council’s decision to hold him liable for Council tax on a property he says was rented to another.
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 disputed a Council tax liability decision in July 2024. The Council made a final decision in December 2024 and Mr X appealed to a Valuation Tribunal in May 2025. The Valuation Tribunal dismissed the appeal because it was out of time.
The Ombudsman cannot investigate this complaint for the reason given in paragraph three above.
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