London Borough of Lambeth (24 005 806)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 01 Jul 2024

The Ombudsman's final decision:

Summary: We will not investigate Mrs X’s complaint about Council Tax liability. It is reasonable to expect her to appeal to the Tribunal.

The complaint

  1. Mrs X complains the Council has sent her a Council Tax bill for which she does not believe she is responsible.

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The Ombudsman’s role and powers

  1. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. 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)

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How I considered this complaint

  1. I considered information provided by Mrs X.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. In response to a previous complaint the Council agreed to issue Mrs X ‘a clearly set out bill showing the amount owed for each year and clearly setting out her appeal rights’. It did so in May 2024.
  2. Mrs X denies that she is responsible for the Council Tax.
  3. Mrs X has a right of appeal to the Valuation Tribunal. The Tribunal is an independent expert body whose decisions are binding on the Council. It would be reasonable to make an appeal to the Tribunal in this case.

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Final decision

  1. We will not investigate Mrs X’s complaint because it is reasonable to expect her to appeal to the Tribunal.

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Investigator's decision on behalf of the Ombudsman

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