London Borough of Sutton (26 010 344)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 12 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate X’s complaint that they are not liable for Council Tax because it is reasonable for X to use their right of appeal to the Valuation Tribunal. We cannot investigate the Council’s decision to commence liability order proceedings because the law prevents us from investigating complaints about the start of court action.
The complaint
- X complains that the Council has charged them for Council Tax when X says they are ineligible. X also complains that the Council has issued a summons for liability.
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.
- We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Disputes about a Council Tax premium or exemption can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council Tax.
- From the evidence I have seen, it is or would have been reasonable for X to appeal to the Valuation Tribunal if they feel they do not need to pay Council Tax, so I will not investigate this complaint.
- I cannot investigate the Council’s decision to issue a summons. This is because this is about the start of court proceedings which we have no power to investigate.
Final decision
- We will not investigate X’s complaint because it is reasonable for them to appeal to the Valuation Tribunal and the law prevents us from investigating the start of court proceedings.
Investigator's decision on behalf of the Ombudsman