London Borough of Ealing (24 004 281)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 07 Jul 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability and enforcement as there is a right of appeal to a Valuation Tribunal and there is no evidence of fault in the Council’s enforcement of the debt.
The complaint
- Mr X complains that the Council unreasonably held him liable for Council tax on properties back to 2019 and enforced the debt as he was unable to pay the amount in full.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (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 owns two properties which were let to tenants. He says that the tenants failed to pay him the Council tax and he was liable for the properties. He says the Council backdated the Council tax charge to 2019 which he considers unfair.
- He says that the Council pursued the debt via bailiffs which he also considered unfair.
- The Valuation Office Agency told him in July 2022 that it was satisfied that the number of entries for the property was correct. That decision could have been appealed to a Valuation Tribunal.
- Any dispute about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
- The Council’s use of bailiffs to enforce a debt is not fault. There is no evidence that bailiffs were used inappropriately where no appeal had been exercised.
Final decision
- We will not investigate Mr X’s complaint because there was a right of appeal to Valuation Tribunal and there was no evidence of fault in the enforcement of the debt.
Investigator's decision on behalf of the Ombudsman