Council tax


Recent statements in this category are shown below:

  • London Borough of Lewisham (25 011 134)

    Statement Closed after initial enquiries Council tax 03-Mar-2026

    Summary: We will not investigate this complaint about how the Council has handled Mr X’s tax liability. This is mainly because issues raised are late and could have been appealed at the Valuation Tribunal.

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    The complaint

    1. Mr X complains the Council has pursued him for tax wrongly. He also complains about a delay in issuing a refund the Council agreed to pay to him.
    2. Mr X is seeking compensation.

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    The Ombudsman’s role and powers

    1. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
    2. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
    3. 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:
    4. there is another body better placed to consider this complaint, or
    5. there is no worthwhile outcome achievable by our investigation.
    6. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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    How I considered this complaint

    1. I considered information provided by the complainant and the Council.
    2. I considered the Ombudsman’s Assessment Code.

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    My assessment

    1. Mr X disputes tax the Council says he was liable for from August to December 2023.
    2. Mr X brought his complaint to this office more than 12 months after he knew the Council considered he was liable for the disputed tax. This is late and I have no good reason to apply discretion to investigate this now.
    3. The Valuation Tribunal is an independent expert body. The Council must do what the tribunal tells it to. Mr X could have appealed to the tribunal in this case.
    4. Mr X also complained the Council agreed to issue a refund to him but did not do so within a reasonable time.
    5. The Council has said it has asked Mr X to apply for the refund so it can issue it to him, but Mr X has not done this.
    6. Mr X evidenced he had applied for the refund and provided his bank details at the outset.
    7. Following Mr X’s complaint to this office, he re-applied to the Council, and it has now issued the refund.
    8. We will not investigate this issue further as an appropriate resolution has been reached.

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    Final decision

    1. We will not investigate Mr X’s complaint because the main issues are out of time and could have been appealed to the Valuation Tribunal.

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    Investigator's decision on behalf of the Ombudsman

  • North Yorkshire Council (25 017 025)

    Statement Closed after initial enquiries Council tax 03-Mar-2026

    Summary: We will not investigate this complaint about the Council’s delay in setting up Mr X’s council tax account. This is because Mr X has experienced insignificant injustice to warrant an investigation.

  • Royal Borough of Greenwich (25 024 795)

    Statement Closed after initial enquiries Council tax 03-Mar-2026

    Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.

  • Nottingham City Council (25 024 813)

    Statement Closed after initial enquiries Council tax 03-Mar-2026

    Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.

  • City of York Council (25 025 541)

    Statement Closed after initial enquiries Council tax 03-Mar-2026

    Summary: We will not investigate this complaint about Council tax banding and a premium because there is a body better placed to deal with the complaint and part of the complaint is a matter for the Valuation Tribunal.

  • Royal Borough of Kensington & Chelsea (25 014 229)

    Statement Closed after initial enquiries Council tax 02-Mar-2026

    Summary: We will not investigate this complaint about the Council’s handling of Ms X’s council tax. This is because there is not enough evidence of fault by the Council to warrant investigation.

  • Birmingham City Council (25 016 692)

    Statement Closed after initial enquiries Council tax 02-Mar-2026

    Summary: We will not investigate this complaint about the Council seeking recovery of a council tax debt, and about council tax support. This is because the complaint is late and there are no good reasons for this. There is not enough evidence of fault by the Council in more recent matters to warrant investigation.

  • Cornwall Council (25 024 452)

    Statement Closed after initial enquiries Council tax 02-Mar-2026

    Summary: We will not investigate this complaint about a Council tax premium because there is a right of appeal to a Valuation Tribunal.

  • London Borough of Enfield (23 020 340)

    Statement Upheld Council tax 27-Feb-2026

    Summary: Mr C complained about Council’s handling of his council tax charges and how it responded to his concerns and requests. He said this caused him distress and he was overcharged. The Council found its charges had been correct. However, it accepted it had failed to respond in a timely manner and in line with Mr C’s reasonable adjustment request. It apologised and paid him a symbolic payment. We found the Council’s remedy was appropriate to acknowledge the impact its fault had on Mr C, and there was no evidence he had been overcharged.

  • Leicester City Council (25 016 479)

    Statement Closed after initial enquiries Council tax 27-Feb-2026

    Summary: We will not investigate this complaint about Mr X’s council tax account. This is because there is not enough evidence of fault by the Council to warrant investigation. Mr X can appeal to the Valuation Tribunal regarding the council tax discount and liability periods. We cannot investigate court action.

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