on the lessons that can be learnt from our complaints about end of life care given in care homes and in the home.
Category : Benefits and tax > Council tax Decision : Closed after initial enquiries Decision date : 17 Mar 2026 The complaint
The Ombudsman’s role and powers
How I considered this complaint
My assessment
Final decision
The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council holding Miss X liable for council tax at a property she says she has never occupied. This is because this is a matter best placed for the Valuation Tribunal.
The complaint
Miss X complained the Council has held her liable for council tax at a property she has never lived in.
The Ombudsman’s role and powers
We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), as amended, section 34(B)) 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 Miss X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Miss X complained the Council has held her liable for council tax for a property that is uninhabitable.
The Council said Miss X became responsible for the property in 2023 and she has failed to provide evidence showing the property is in disrepair.
Miss X wants us to find the Council at fault. The Ombudsman will not usually investigate complaints where there is a body better placed to deal with it unless there are good reasons to do so. The Valuation Tribunal was set up to consider complaints regarding council tax liability. It would be reasonable for her to refer this complaint to Tribunal.
Final decision
We will not investigate Miss X’s complaint because this is a matter best placed for the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman