London Borough of Southwark (25 019 155)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 15 Dec 2025
The Ombudsman's final decision:
Summary: We cannot investigate this complaint about council tax liability. Mr X has already appealed to Valuation Tribunal.
The complaint
- Mr X complained the Council is pursuing him for unpaid council tax and directed enforcement agents to recover the debt.
- Mr X said this caused him distress and financial hardship.
- Mr X wants the Council to stop recovery action, compensate him, refund enforcement agency fees and review its procedures.
The Ombudsman’s role and powers
- The courts have said that where someone has sought a remedy by way of proceedings in any court of law, we cannot investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916)
- 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 Mr X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X said the Council did not carry out repairs, leading to his property becoming uninhabitable for several years.
- Mr X said the Council is pursuing him for unpaid council tax despite it being aware the property is uninhabitable.
- Any dispute about a possible exemption from council tax can be appealed to a Valuation Tribunal. The tribunal is an independent body which can settle any dispute about such decisions. Mr X has appealed to Valuation Tribunal, so this complaint is out of our jurisdiction.
- The Valuation Tribunal advises those appealing to continue to pay any disputed council tax while they await their hearing (to avoid enforcement action); any overpaid council tax would then be refunded.
- Any loss caused by a Council’s decision to refuse an exemption could only therefore be determined by the Valuation Tribunal (which we cannot know until such a decision is made). The Ombudsman could not therefore investigate the complaint because Mr X has appealed to the Valuation Tribunal.
Final Decision
We will not investigate Mr X’s complaint because he has appealed to the Valuation Tribunal and the law does not allow us to investigate.
Investigator's decision on behalf of the Ombudsman