London Borough of Redbridge (22 018 138)
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 a Council tax liability dispute because he has a right of appeal to a Valuation Tribunal.
The complaint
- Mr X says that the Council holds him liable for Council tax on properties despite his assertion that he is not the liable person.
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
- Mr X says that, despite telling the Council of changes to his tenants’ circumstances, the Council has sent him Council tax bills for which he says he is not liable.
- Whilst I appreciate that this is a frustrating for Mr X, any dispute about liability for Council tax 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.
Final decision
- We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman