London Borough of Waltham Forest (25 002 151)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 01 Jun 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Mr X’s council tax liability. It is reasonable for him to use his right of appeal to the Valuation Tribunal.
The complaint
- Mr X is complaining that the Council is wrongly holding him liable for council tax at his previous property. He says it has incorrectly calculated the outstanding bill, and he is not liable to pay.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone has a right of 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 use this right. (Local Government Act 1974, section 26(6)(a), as amended)
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X states that whilst he was residing at the property, he had an agreement with the landlord (Mr Y) whereby the landlord would pay the council tax directly to the Council. Mr X made these payments to Mr Y. Therefore, Mr X states he is not liable for the outstanding council tax bill. The Council states it has not received payments covering all of the council tax and it believes Mr X, not his landlord, is legally liable.
- The Valuation Tribunal, which is independent of the Council, can decide disputes about whether someone is legally liable for council tax. The Council told Mr X about his right to appeal to the Valuation Tribunal in April 2025. The Valuation Tribunal is an independent expert body whose decisions are binding on the Council.
It would be reasonable to appeal to the tribunal. The law expressly provides this right for such situations, so we normally expect people to use it. Mr X is aware of his appeal right. The tribunal has the expertise to decide the matter and can make a binding order. I have seen no good reason why Mr X should not appeal to the tribunal.
Final decision
- We will not investigate Mr X’s complaint because it is reasonable for him to use his right to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman