London Borough of Lewisham (26 005 298)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 01 Sep 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 liability 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.
- The Information Commissioner's Office considers complaints about freedom of information. Its decision notices may be appealed to the First Tier Tribunal (Information Rights). So where we receive complaints about freedom of information, we normally consider it reasonable to expect the person to refer the matter to the Information Commissioner.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X, a Managing Agent, says that the Council continues to send Council tax bills to his company for a property for which he is no longer liable for Council tax.
- 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. I see no reason why such an appeal could not be made in this case.
- The valuation tribunal advises that any appellant would pay the disputed sum to avoid enforcement action (repaid if successful).
- Mr X says that the Council has breached data protection law. This is a matter for the Information Commissioner's Office and not the Ombudsman.
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