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 says that the Council delayed advising him of his liability for Council tax.
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 bought his mother’s property in May 2024 in which she lived in until May 2024 (when repairs were to be carried out) and moved in with him. His mother moved to separate accommodation in July 2025. He says that he queried his liability for Council tax in October 2025. He says that the Council delayed providing advice about liability.
The Council says that as the property was empty from May 2024 a Council tax premium was added to the tax for the property as it had been empty for over a year. It adds that the Valuation Office Agency can delist a property for Council tax purposes if it needs significant repair. The Valuation Office Agency is a body out of our jurisdiction.
Any dispute about the application of a Council tax premium or about 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.
The Valuation Tribunal advises that disputed Council tax should be paid whilst an appeal to a Valuation Tribunal has been used to avoid enforcement action.
Final decision
We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman