London Borough of Lambeth (22 017 565)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 24 Apr 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about liability for Council tax as there was a right of appeal to a Valuation Tribunal.
The complaint
- Ms X complains that the Council created a Council tax account in her name when she was not liable.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone can appeal 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 appeal. (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 and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X is a landlord. The Council says that one of her tenants left their property and the liability for that address was incorrectly placed upon her in 2018. The Council has altered this but has, however, billed her for the address after the date Ms X provided them in 2018.
- Any dispute about liability for Council can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case. The Council apologised for the incorrect billing but, as explained, any such dispute is a matter for the Valuation Tribunal and not the Ombudsman.
Investigator's decision on behalf of the Ombudsman