London Borough of Croydon (25 029 952)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 20 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 disputes Council tax liability for 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 is not liable for Council tax on a property which is owned by a limited company. He says that the Council has not provided answers to all his queries which has denied him a right of appeal to the valuation tribunal.
- 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.
- The valuation tribunal advises that an appeal can be made directly to them even where the Council has failed to determine a dispute. 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 there is a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman