Summary: We will not investigate this complaint about Council charges for council tax, or the amount of council tax reduction the complainant receives. This is because these matters carry a right of appeal to the Valuation Tribunal which the complainant could reasonably exercise. There is insufficient evidence of fault by the Council with respect to its consideration of any additional support it could provide the complainant to address her concerns.

The complaint

1. The complainant (Miss Q) complains about the Council’s charges for council tax. She says she should not have to pay the amount charged by the Council, and disagrees with the level of council tax reduction she receives.
2. In summary, Miss Q says she is unable to afford what the Council is charging and is in financial difficulty as a result. As a desired outcome, she wants the Council to increase the amount of council tax reduction she currently receives.

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The Ombudsman’s role and powers

3. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the per-son making the complaint, which we call ‘injustice’. 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 this. (Local Government Act 1974, section 24A(6), as amended, section 34(B)).
4. 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.

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How I considered this complaint

5. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. Council tax reduction (CTR, also known as council tax support) is a discount, not a benefit. It reduces the amount of council tax a person has to pay. Councils can decide to reduce someone’s council tax and should have a policy explaining when this happens. If somebody is struggling financially because of a decision about wrongly paid council tax reduction, they can apply for a discretionary reduction under section 13A(1)(C) of the Local Government Finance Act 1992, as amended (the Act). Appeals about those decisions are to the Valuation Tribunal.
7. On the available evidence, I note Miss Q’s complaint concerns her belief that she should not have to pay her council tax, or the amount charged. She says the amount of council tax reduction made by the Council is not sufficient. The Council has confirmed to Ms Q that she is already receiving the maximum amount of council tax reduction. Whether a person is liable to pay council tax, or the amount of reduction, are matters which carry a right of appeal to the Valuation Tribunal and there is no evidence to suggest it would be unreasonable for Miss Q to exercise these appeal rights. We therefore have no jurisdiction to investigate those particular matters.
8. The only matter we could potentially look at is whether the Council considered making a discretionary reduction under section 13A(1)(C) of the Act. In early 2025, the Council emailed Miss Q and tried telephoning her on various occassions to ascertain further information about her complaint and if it could provide any further support, but she did not respond. I am satisfied with the Council’s efforts to understand Miss Q’s concerns and understand whether further support could be given. There is insufficient evidence of fault with respect to any additional support which could be provided, such as a discretionary reduction.

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Final decision

9. We will not investigate this complaint. This is because the restriction I outline at paragraphs three and four (above) apply.

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Investigator's decision on behalf of the Ombudsman