London Borough of Newham (26 008 561)
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 the Council’s decision that X is liable for council tax. This is because this decision comes with an appeal right to the Valuation Tribunal Service, who can decide whether X is liable. It would be reasonable to expect X to use their appeal right.
The complaint
- X complained the Council was at fault for not applying care leaver’s exemption, for their tenants, meaning there would be no liability for council tax at their property. X wants the Council to apply the exemptions and discharge their liability for council tax.
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 (the 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 and I considered the Ombudsman’s Assessment Code.
My assessment
- X was unhappy the Council stated they were liable for council tax at a property. X said their tenants were care leavers and should be exempt from council tax liability. The Council said it believed X was liable, not their tenants, because X’s property was a House in Multiple Occupation (HMO).
- We will not investigate this complaint. The tribunal is an independent expert body. The Council must do what the tribunal tells it to. The complainant could appeal to the tribunal in this case and given it is only the tribunal who could decide on liability, including whether X’s property is a HMO, and we could not, it is reasonable to expect X to use their appeal right.
- X was also unhappy at what they said were delays in the Council’s handling of this matter. We will not investigate a complaint about this. It is not a good use of public funds to investigate matters, which are ancillary to the substantive issue, where we have decided not to consider that substantive matter.
Final decision
- We will not investigate X’s complaint because they have an appeal right and it is reasonable to expect them to use it
Investigator's decision on behalf of the Ombudsman