Summary: The Ombudsman will not investigate this complaint about the Council’s refusal of a claim for council tax support. This because the person complaining has a right of appeal to the Valuation Tribunal about the Council’s decision.

The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. In particular, the law says we normally cannot 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 considered the information Ms B provided with her complaint, and her comments in response to a draft version of this decision. I also took account of information from the Council about its complaint correspondence with Ms B.

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What I found

6. Ms B claimed council tax support (CTS) from the Council due to her low income. Ms B said she had no earnings from her self-employment and her only income was from Tax Credits.
7. The Council asked Ms B to provide a copy of her accounts certified by an accountant or, failing that, a copy of her self-kept accounts.
8. Ms B said she did not have certified accounts, but she provided details of her Tax Credit award and a copy of her Tax Return. However the Council said this information was not sufficient to allow it to award CTS. Ms B said she did not have any other information and the Council was being unreasonable in refusing to accept what she provided.
9. But the Council continued to say it needed more evidence of Ms B’s accounts, and when she failed to provide this it cancelled her CTS claim. The Council also informed Ms B about her right to appeal to the Valuation Tribunal about its decision in this respect.

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Analysis

10. However, having reviewed all the information provided in Ms B’s case, I am not convinced we should investigate her complaint.
11. In particular, the Council’s decisions about entitlement to CTS are appealable to the Valuation Tribunal. The Valuation Tribunal is an independent appeal body which Parliament has set up to deal with disputed CTS decisions. Where there is a right to appeal to a tribunal we normally expect people to use that right, unless it is unreasonable for them to do so.
12. Ms B disagrees that she needs to appeal as she believes she has already provided the information required for the Council to pay her claim. Ms B also said she is seriously ill and is a vulnerable person.
13. Nevertheless I still consider it is reasonable to expect Ms B to go to the Valuation Tribunal, despite her objections to doing so.
14. In particular the Valuation Tribunal is specifically empowered to make rulings where entitlement to CTS is disputed, whereas the Ombudsman does not have the remit or expertise to rule on these matters.
15. In addition I note that it is free to appeal to the Valuation Tribunal, and I understand the process is relatively straightforward to use. I also note that appeals can be heard based on written representations, if both parties agree to this, or that appellants can send representatives to the hearing on their behalf if they are unable to attend themselves.
16. In the circumstances I have concluded that we should not investigate Ms B’s complaint because she can appeal to the Valuation Tribunal about the CTS issue in question, and there is no good reason she should not be expected to use her appeal rights if she wants to challenge the Council’s decision.

Final decision

17. The Ombudsman will not investigate Ms B’s complaint about the Council’s decision to refuse her claim for council tax support. This is because Ms B has a right of appeal to the Valuation Tribunal she can use concerning this matter.

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Investigator's decision on behalf of the Ombudsman