London Borough of Waltham Forest (23 001 652)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 30 May 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there was a right of appeal to a tribunal.
The complaint
- Mr X says that he has encountered problems with the Council when trying to notify them of a change of liability on a property.
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.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he has told the Council of changes to the liable person on properties he lets but the Council has not noted the changes and has sent him incorrect bills.
- Any dispute about liability for a Council tax bill 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.
- I appreciate that Mr X has encountered time and trouble in complaining to the Council but the Ombudsman would not investigate this matter separately as the main issue is, ultimately, for the tribunal.
- I note that Mr X has had enforcement costs added to his bill for late payment. The Valuation Tribunal website explains that any disputed bill should be paid notwithstanding any appeal as any overpayments can be returned in the event that the appeal is upheld.
Investigator's decision on behalf of the Ombudsman