Summary: Ms X complained the Council failed to process a change of council tax liability in a timely manner. She says the Council’s actions caused her avoidable distress and negatively impacted her mental health. We have ended our investigation because Ms X has appealed to the Valuation Tribunal.

The complaint

1. Ms X complained the Council failed to process a change of council tax liability in a timely manner, despite providing it with information regarding a change in circumstances. Ms X also complained the Council discriminated against her. She says the Council’s actions caused her avoidable distress and negatively impacted her mental health. She would like the Council to apologise, adjust the council tax account and award the full amount of council tax support. Ms X would also like the Council to provide a financial remedy.

Back to top

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. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (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.
5. We provide a free service but must use public money carefully. We do not start or continue an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
6. It is our decision whether to start, and when to end an investigation into something the law allows us to investigate. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)

Back to top

How I considered this complaint

7. I considered evidence provided by Ms X and the Council as well as relevant law, policy and guidance.
8. Ms X and the Council had an opportunity to comment on a draft of this decision. I considered any comments before making a final decision.

Back to top

What I found

Council Tax

9. The Local Government Finance Act 1992 gives local authorities the power to levy and collect a dwelling tax. This is known as council tax.
10. In April 2013, the council tax benefit scheme was replaced by locally determined council tax reduction schemes. Council tax reduction, also known as council tax support, (CTS) is designed to help people on low incomes or certain benefits to pay their council tax.

What happened

11. This chronology includes key events in this case and does not cover everything that happened.
12. Ms X says she moved to a new address in October 2023 with her husband, Mr X, and her daughter. The Council made Mr X liable for council tax.
13. In June 2024, Ms X and her husband separated. Mr X remained living in the same property.
14. Ms X told the Council about the change in her circumstances and applied for CTS. Ms X told the council that Mr X still lived at the address temporarily, while he was looking for alternative accommodation.
15. The Council said Ms X should contact the council tax department in order to make herself liable for council tax.
16. In October 2024, the Council told Ms X she was not eligible for council tax support because the council tax was not in her name. It said Ms X had the right to request a review of its decision.
17. Ms X complained to the Council. She said she had asked the Council to make her liable for council tax, but it had not done so. Ms X complained the Council had discriminated against her by deliberately ignoring her correspondence.
18. The Council responded in November 2024. It said it could not process Ms X’s CTS claim because she was still not liable for council tax. The Council said it had found no evidence of discrimination against Ms X in its handling of her application.
19. Ms X escalated her complaint. She said she had told the Council about the change in her circumstances, but it had not done anything.
20. Shortly after, the Council revised its decision regarding Ms X’s claim for CTS. It wrote to Ms X advising her it had awarded CTS based on her being liable for 50% of the council tax charge. The Council told Ms X she had the right to request a review of its decision.
21. The Council provided its stage two complaint response in December 2024. It said it had followed the appropriate guidance when considering Ms X’s CTS application.
22. Ms X remained dissatisfied with the Council’s response and brought her complaint to us.

Analysis

23. The Equality Act 2010 makes it unlawful for organisations carrying out public functions to discriminate on any of the nine protected characteristics listed in the Act. We cannot decide if an organisation has breached the Equality Act as this can only be done by the courts. But we can make decisions about whether or not an organisation has properly taken account of an individual’s rights in its treatment of them.
24. There is not enough evidence of fault by the Council regarding Ms X’s complaint of discrimination to justify further investigation. The Council made its decision regarding Ms X’s CTS award and provided the reasons for its decision; I have seen no evidence the Council has not properly taken account of Ms X’s rights in this matter.
25. The Council informed Ms X of her right to request a review of its decision regarding the award of CTS. As previously stated, the Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support. The tribunal is an independent expert body, and the Council must do what the tribunal tells it to.
26. I acknowledge Ms X would like the Council to adjust the council tax account and award her the full amount of CTS. Ms X says she has already exercised her right to appeal to the Tribunal about the Council’s CTS decision.
27. As Ms X has appealed the Council's decision, we cannot investigate her complaint.

Back to top

Decision

28. We cannot investigate Ms X’s complaint because she has appealed to the Valuation Tribunal.

Investigator’s decision on behalf of the Ombudsman

Back to top

Investigator's decision on behalf of the Ombudsman