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Category : Benefits and tax > Council tax Decision : Closed after initial enquiries Decision date : 04 Feb 2026
The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax liability and discount because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that he has been held liable for Council tax on a property he 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 says that he left his property empty for three months before he sold it but is unhappy that the Council has charged him Council tax for the remaining period and without a discount.
Any dispute about the application of a Council tax discount or 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 he has a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman