London Borough of Southwark (25 031 658)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 23 Jun 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability and premium because there was a right of appeal to a valuation tribunal.
The complaint
- Mr X complains that the Council incorrectly determined his liability for Council tax and unfairly applied a premium.
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 has been sending evidence of his residence to the Council but it does not accept it and the Council has applied a premium to his Council tax.
- The Council says Mr X has not submitted sufficient evidence to alter its decision and advised him to appeal.
- Any dispute about liability for Council tax and Council tax premiums 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.
- The valuation tribunal advises those appealing to continue to pay to avoid enforcement costs.
Final decision
- We will not investigate Mr X’s complaint because he had the right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman