London Borough of Lewisham (25 021 621)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 04 Feb 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal. There is insufficient evidence of fault by the Council in its enforcement of the debt.
The complaint
- Mr X complains that he has been held liable for Council tax on a property following the death of a relative.
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.
- We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that, whilst his name had been on the deeds of his parent’s property, he was not the owner and therefore should not have been held liable for Council tax following his mother’s death.
- Any dispute about Council tax liability 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.
- The Valuation Tribunal advises those appealing to pay the disputed sum to avoid enforcement action. Therefore, the Council’s actions in enforcing debt notwithstanding the appeal show insufficient evidence of fault by the Council.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and there is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman