London Borough of Lewisham (22 017 857)
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 he has a right of appeal to Valuation Tribunal.
The complaint
- Mr X was told by the Council in September 2022 that he owed Council tax from 2006 onwards. He says he is 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.
- The Information Commissioner's Office considers complaints about freedom of information. Its decision notices may be appealed to the First Tier Tribunal (Information Rights). So where we receive complaints about freedom of information, we normally consider it reasonable to expect the person to refer the matter to the Information Commissioner.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that the Council obtained Liability Orders against him in 2006 (and later dates) for periods for which he was not liable. He says that the enforcement of the debt is not legal as more than six years had passed since the liable dates.
- The Council is entitled to enforce a Council tax debt after six years where a Liability Order has been obtained. In this case. Mr X can appeal to a Valuation Tribunal if he disputes liability. 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.
- Mr X says that the Council has not provided him with information he sought. Any dispute about this can be pursued to the Information Commissioner’s Office.
Investigator's decision on behalf of the Ombudsman