London Borough of Croydon (25 026 332)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 06 Jul 2026
The Ombudsman's final decision:
Summary: We cannot investigate Miss X’s complaint about council tax liability. The Council took court action to secure a liability order, and Miss X has appealed to the Valuation Tribunal about the same matter.
The complaint
- Miss X complained the Council billed her for council tax for which she was not liable.
- Miss X said this caused her to suffer from stress and anxiety.
The Ombudsman’s role and powers
- We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
- We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (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.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Miss X was told by her housing manager that she was not liable for council tax between February 2024 and February 2025.
- The Council took court action to secure a liability order. It used the order to recover the council tax through an Attachment of Earnings (AoE).
- Miss X disputed her liability and contested the use of the AoE. She complained to the Council but it maintained she was liable for council tax during the contested period.
- Miss X used her right of appeal to the Valuation Tribunal in April 2026.
- The law prevents us from investigating complaints about the start of court action and when someone has appealed to a tribunal about the same matter.
Final decision
- We cannot investigate Miss X’s complaint because the Council took court action to secure a liability order and Miss X has appealed to the Valuation Tribunal about the same matter.
Investigator's decision on behalf of the Ombudsman