London Borough of Hillingdon (25 000 119)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 21 Apr 2025
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 Valuation Tribunal.
The complaint
- Ms X disputes liability for Council tax on a property.
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
- Ms X says that the Council has charged her Council tax for a property from September 2022 to July 2023 despite her statement that she only stayed in the property for three days.
- 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.
Final decision
- We will not investigate Ms X’s complaint because she could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman