The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council has held him liable for Council tax on a property he had rented and left.
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 moved out of his previous rented accommodation in February 2025. However, the landlord advised the Council that his tenancy had not ended and so the Council held him continually liable for Council tax.
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.
Mr X’s dispute with the landlord is a private matter and not for the Council or Ombudsman.
Final decision
We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman