London Borough of Waltham Forest (23 005 747)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 10 Sep 2023
The Ombudsman's final decision:
Summary: We cannot investigate this complaint about Ms X’s council tax liability and her application for council tax support. This is because she has exercised her right of appeal to the Valuation Tribunal and so the complaint falls outside our jurisdiction and cannot be pursued.
The complaint
- The complainant, who I refer to as Ms X, complains about the Council’s assessment of her liability for council tax and its refusal of her application for council tax support.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- The courts have said that where someone has used their right of appeal, the Ombudsman has no jurisdiction to investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916)
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 has appealed to the Valuation Tribunal against the Council’s decision on her application for council tax support.
- As Ms X has used her right of appeal, the complaint falls outside our jurisdiction and cannot be investigated. We have no discretion here.
Final decision
- We cannot investigate Ms X’s complaint because she has exercised her right of appeal to the Valuation Tribunal and so the complaint falls outside our jurisdiction and cannot be pursued.
Investigator's decision on behalf of the Ombudsman