London Borough of Tower Hamlets (25 029 755)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 14 Apr 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 complaint
- Mr X complains that the Council incorrectly holds him 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.
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 he asked the Council to place liability for Council tax on a property in the name of his managing agent. The Council says that the agent company was dissolved in 2021 and so liability remains with Mr X.
- Any dispute about Council tax liability 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.
Final decision
- We will not investigate Mr X’s complaint because he has a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman