London Borough of Enfield (25 014 960)

Category : Benefits and tax > Council tax

Decision : Upheld

Decision date : 04 Mar 2026

The Ombudsman's final decision:

Summary: We will not investigate this complaint about council tax handling. This is because the Council has agreed to remedy the injustice to Mr X.

The complaint

  1. Mr X complains the Council has not properly considered his request for a discretionary council tax reduction and hardship relief from October 2024. He says it has not explained its reasons or dealt with his appeal, He also says the Council delayed responding to his enquiries and complaints.

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The Ombudsman’s role and powers

  1. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended).
  2. 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)
  3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
  4. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We do not start or continue an investigation if we decide any injustice is not significant enough to justify our involvement, (Local Government Act 1974, section 24A(6), as amended, section 34(B)).

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How I considered this complaint

  1. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X complained to the Council regarding the matters in paragraph 1.
  2. The Council’s reply apologised for is delays in responding. It confirmed it had awarded council tax support and hardship relief. However, changes in the Council’s council tax support scheme from April 2024 meant some council tax was payable.
  3. The Council refused Mr X’s request for a discretionary council tax reduction under Section 13A(1)(c) of the Local Government Act 1992. It said discretionary relief is only for exceptional circumstances.
  4. If we were to investigate Mr X’s complaint it is likely we would find fault causing injustice because
    • it does not appear the Council explained its reasons for refusing a Section 13A (1)(c) discretionary reduction from October 2024.
    • it does not appear the Council provided details how Mr X could appeal the Council’s decision to the Valuation Tribunal.
  5. It is reasonable to expect Mr X to appeal to the Valuation Tribunal if he disagrees with the Council’s decision to refuse a discretionary reduction.
  6. We will not investigate the Council’s delays in responding to Mr X’s complaints because the injustice is not significant enough to justify our involvement.

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Agreed Action

  1. At our invitation the Council has agreed to write to Mr X explaining the reasons for its decision to refuse a discretionary reduction, reinstating his right of appeal, and providing details how he can appeal to the Valuation Tribunal.
  2. The Council should complete these actions within one month of my final decision.

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Final decision

  1. We will not investigate Mr X’s complaint because the Council has agreed to write to him and explain the reasons for its decision. It will provide details of his right of appeal. It is reasonable to expect Mr X to use his right of appeal to the Tribunal

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Investigator's decision on behalf of the Ombudsman

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