London Borough of Ealing (26 007 006)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 07 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 complains that the Council has enforced a Council tax debt upon him on a property which he no longer owns.
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 sold a property in March 2026 but the Council has since sent him Council tax bills for the property.
- 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 those appealing to pay any disputed debt to avoid enforcement action. The payments would be refunded on a successful appeal.
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