London Borough of Waltham Forest (25 022 200)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 07 Jun 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s handling of Mrs X’s council tax account after the Valuation Tribunal’s decision. This is because there is not enough evidence of fault to warrant investigation.
The complaint
- Mrs X says the Council delayed complying with the Valuation Tribunal’s decision on her council tax liability for three months. She says the Council continued to use enforcement agents to pursue the incorrect amount and this caused her distress and anxiety.
The Ombudsman’s role and powers
- We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B)).
How I considered this complaint
- I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.
My assessment
- Mrs X complained to the Council regarding the matters in paragraph 1.
- The Council replied it had received the Valuation Tribunal’s decision on 30 September 2025. On 1 October 2025 the Council revised the liability start date. This reduced the amount due for a period starting in 2023. The Council sent Mrs X an adjustment notice.
- The Council said it did not need to change the council tax instalments because the bill had not increased. It also said it was not required to suspend recovery while an appeal was outstanding, but it had done so between 30 September 2025 and 21 November 2025. It said its enforcement agent had not visited or called Mrs X during this period, but it had responded to a complaint she had made.
- It said it had removed summons and liability order costs for 2023/24, but as it had also obtained two liability orders for later years it was entitled to pursue recovery.
- We will not investigate this complaint because there is not enough evidence of fault by the Council to warrant investigation. The Council did not receive the Valuation Tribunal’s decision notice until 30 September 2025 and took action the next day. The Council explained it was not required to suspend recovery but had done so for a seven week period. Its agent had replied to a complaint but did not take any enforcement action during that time.
Final decision
- We will not investigate Mrs X’s complaint because there is not enough evidence of fault by the Council to warrant investigation.
Investigator's decision on behalf of the Ombudsman