Summary: We will not investigate this complaint about Mr X’s Tax Account. This is because further investigation would not lead to a different outcome and there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complained that the Council had not correctly applied a Council Tax Reduction (CTR). Mr X received incorrect tax bills because of the CTR.
2. Mr X said that after the complaint he continued to get incorrect tax bills and they caused stress to him and his family.
3. Mr X wanted the Council to review tax payments, wipe council tax debt and provide compensation.

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The Ombudsman’s role and powers

4. 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 further investigation would not lead to a different outcome.(Local Government Act 1974, section 24A(6), as amended, section 34(B))
5. 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)
6. 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

7. I considered information provided by the complainant and the Council.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. Mr X complained the Council did not correctly apply a council tax reduction on his account. He said he received council tax bills which requested different amounts of monthly payments.
10. In its complaint response, the Council said a Council tax reduction was applied to Mr X’s account in error and later removed. It apologised to Mr X for the error.
11. The Council said it had reduced the amount of tax arrears owed and then asked Mr X to repay the outstanding costs over a three month period. It invited Mr X to apply for a new CTR assessment.
12. In response to enquiries, the Council confirmed that Mr X’s council tax bills had requested different amounts of monthly payments due to the council tax reduction error, and the agreed reduction as part of its complaint response in October 2025. It said it issued a new bill to Mr X in November 2025 which included the agreed reduction and was divided over the maximum number of monthly instalments left available.
13. We will not investigate this complaint because further investigation would not lead to a different outcome. The Council has apologised for the council tax support error and agreed to reduce the amount of council tax Mr X owes.
14. In any case, we will not investigate this complaint because it would be reasonable for Mr X to appeal the original council tax reduction decision to the Valuation Tribunal Service (VTS).

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Final decision

15. We will not investigate Mr X’s complaint because further investigation would not lead to a different outcome and there is a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman