London Borough of Barnet (26 012 659)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 05 Aug 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax liability. Mrs X has a right of appeal to the Valuation Tribunal and it would be reasonable to expect her to use it.
The complaint
- Mrs X complained about council tax liability. She said she was a tenant in one room of a House in Multiple Occupation (HMO), but the Council held her liable for council tax for the whole property.
- Miss X said the matter caused her financial difficulties.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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
- 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.
- The Council set out Mrs X’s right to appeal in its final complaint response. Mrs X is still within the two month period where she can appeal.
- It would be reasonable to expect Mrs X to use her right of appeal and so we will not investigate this complaint.
Final decision
- We will not investigate Mrs X’s complaint because it would be reasonable to expect her to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman