Sevenoaks District Council (22 016 981)
Category : Benefits and tax > Council tax support
Decision : Closed after initial enquiries
Decision date : 30 Mar 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s calculation of Council Tax reduction on Mr X’s account. It is reasonable for him to appeal to the Valuation Tribunal if he wishes to challenge the percentage of reduction applied.
The complaint
- Mr X complained about the Council’s calculation of Council tax reduction based on his income and universal credit. He says the Council has not given him sufficient reduction or explained how it calculated the amounts.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone can appeal 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 appeal. (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
- Mr X applied for Council tax reduction but was dissatisfied with the Council’s application of this to his council tax account. He asked the Council to explain how it calculated the percentage it applied the reduction with regard to his income banding and universal credit award.
- The Council sent him its explanation of the calculation of reduction in March 2023. Mr X complained to us because he was dissatisfied with the explanation. If a taxpayer wishes to challenge their council tax liability once the reductions or exemptions have been applied it is reasonable for them to appeal to the Valuation Tribunal which is the body which deals specifically with these matters.
Final decision
- We will not investigate this complaint about the Council’s calculation of Council Tax reduction on Mr X’s account. It is reasonable for him to appeal to the Valuation Tribunal if he wishes to challenge the percentage of reduction applied.
Investigator's decision on behalf of the Ombudsman