London Borough of Enfield (25 022 494)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 04 May 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. The matter has also been remedied by the Council
The complaint
- Ms X complains that her landlord has said she is liable for Council tax on a property.
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 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)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that her landlord had sent her a bill for Council tax on a property for which she says she was not liable. She says that she left the property because it needed substantial repair and so should not be held liable.
- The Council says she remained liable for Council tax on the property until April 2025.
- Any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
- Nevertheless, the Council has now corrected the dates as requested and cancelled all related costs. I consider this is a remedy to this complaint.
- Any dispute between herself and the landlord is a private matter for the courts.
Final decision
- We will not investigate Ms X’s complaint because she has a right of appeal to a valuation tribunal and the matter has been remedied.
Investigator's decision on behalf of the Ombudsman