London Borough of Islington (26 000 660)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 05 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax enforcement as the matter refers to a body out of jurisdiction and there is insufficient evidence of fault by the Council.
The complaint
- Mr X appealed against a Valuation Office Agency decision to separate his property for Council tax purposes. He complains that the Council is continuing to enforce the outstanding debt.
The Ombudsman’s role and powers
- We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
- We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency (Local Government Act 1974, sections 25 and 34(1), as amended)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The Valuation Office Agency separated Mr X’s property for Council tax purposes in January 2026. Mr X appealed to the Valuation Office Agency and can appeal further to the valuation tribunal.
- He says that the Council is continuing to enforce the outstanding debt despite the appeal.
- The valuation tribunal advises that any appellant should continue to pay any disputed outstanding Council tax debt whilst awaiting the hearing.
- The complaint about the Valuation Office Agency is out of our jurisdiction, as the body is out of jurisdiction. There is also a right of appeal to a valuation tribunal. The Council’s action in enforcing the outstanding debt is not evidence of fault.
Final decision
- We will not investigate Mr X’s complaint because the Valuation Office Agency is out of jurisdiction and there is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman