Sunderland City Council (25 019 804)
Category : Benefits and tax > Council tax support
Decision : Closed after initial enquiries
Decision date : 23 Apr 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s council tax support scheme. This is because the scheme can only be challenged at the High Court. Mr X also has the right to appeal to the Valuation Tribunal if he believes his claim was dealt with incorrectly.
The complaint
- Mr X complains about how the Council decided not to disregard the disability element of Universal Credit in its council tax support scheme. Mr X says the Council did not properly consult the public about it. He says the scheme has caused financial hardship. Mr X wants the Council to properly consult the public about it or change the scheme.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
- 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 person 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:
- we cannot achieve the outcome someone wants, or
- there is another body better placed to consider this complaint
(Local Government Act 1974, section 24A(6), as amended, section 34(B))
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- A billing authority's determination to reduce or remove a Council Tax discount under Section 11A can only be challenged via judicial review (Section 66(2)(ba) of the Local Government Finance Act 1992 (inserted by the 2012 Act).
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X received council tax support when he was receiving legacy benefits. He has moved to receiving Universal Credit. The Council reassessed Mr X’s income to decide what level of support he was entitled to.
- The Council’s reduction scheme does not disregard the disability element of Universal Credit. It explained to Mr X which benefits it disregards when calculating residents’ income.
- Mr X disagrees with the Council’s council tax support scheme . He said the Council did not properly consult with the public before deciding to implement the scheme. However, the Council did carry out a consultation before it implemented the scheme.
- The Council decided its council tax support scheme using its legal powers. The law says someone can only challenge this decision by a judicial review in the High Court. Because of this we will not investigate Mr X’s complaint about the Council’s decision to implement the scheme.
- The Council's decision to grant or refuse a discretionary discount is appealable to the Valuation Tribunal. However, the Valuation Tribunal will only consider appeals where the Council has incorrectly applied its scheme, not the basis of the scheme. I consider it would be reasonable for Mr X to appeal to the Valuation Tribunal if he disagrees with how the Council has dealt with his claim or the amount of reduction he has been awarded.
Final decision
- We will not investigate Mr X’s complaint because the Council’s council tax support scheme can only be challenged by a judicial review in the High
Court. Mr X also has the right to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman