Summary: The Ombudsman will not investigate Mr X’s complaint that the Council has refused to backdate council tax support for the last two years. The Council has applied its policy which is only challengeable at court.

The complaint

1. Mr X complains the Council has refused to backdate council tax reduction for the last two years. He says he and his partner had financial difficulties during this period due to low income.

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The Ombudsman’s role and powers

2. We can decide whether to start or discontinue an investigation into a complaint within our jurisdiction. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

5. I have considered Mr X’s information and comments. I have considered the Council’s appeal letter refusing backdating of council tax benefit. I have checked the Council’s council tax policy (2018/19) and regulation quoted in its decision.

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What I found

6. The law says a council tax reduction scheme can only be questioned by an application to court for judicial review. (Local Government Finance Act 1992, section 66(2) as amended by the LGFA 2012)
7. The Valuation Tribunal website confirms that it cannot deal with an appeal about the content of the Council’s council tax reduction scheme. It hears appeals on how the scheme has been applied (entitlement to council tax).
8. On 12 April 2019 the Council wrote to Mr X and confirmed that from February 2019 it had awarded council tax support (benefit) to him and his partner. The Council refused the appeal for backdating of benefit. It quotes regulation 112 of its council tax reduction scheme. This says that if an applicant is not a pensioner backdating for a period before an application is not allowed. Mr X and his partner are of working age and fall within this regulation. The Council says that previously only Mr X’s partner was liable for council tax and he did not apply for a reduction.

Analysis

9. I will not investigate this complaint for the following reasons:
1. The Ombudsman cannot achieve the outcome Mr X wants. The Council’s refusal to backdate benefit is based on its policy which is only challengeable by judicial review (see paragraph 6 above).
2. A complaint that the Council misapplied its policy or refused an earlier application would be outside the Ombudsman’s jurisdiction because there is or was a right of appeal to the Valuation Tribunal (see paragraph 3 and 4). I understand this complaint is not about that scenario. However, if it was, it is reasonable for Mr X, or his partner, to appeal to the Tribunal because it has the power to overturn the Council’s decision. The Council gave Mr X the contact details of the Valuation Tribunal in the appeal letter

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Final decision

10. The Ombudsman will not investigate Mr X’s complaint that the Council has refused to backdate council tax support for the last two years. The Council has applied its policy which is only challengeable at court.

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Investigator's decision on behalf of the Ombudsman