Summary: We will not investigate Miss X’s complaint about council tax reductions. The complaint is late and there are no good reasons for us to exercise discretion to consider it now. It would also have been reasonable to expect Miss X to have used her right of appeal to the Valuation Tribunal.

The complaint

1. Miss X complained the Council failed to apply a council tax reduction when she told it about a change of circumstances.
2. Miss X said this caused her financial difficulties.

Back to top

The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
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.

Back to top

How I considered this complaint

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

Back to top

My assessment

9. Miss X complained the Council did not apply a reduction to her council tax account. She said she contacted the Council during the COVID-19 pandemic, due to a change in her circumstances and income.
10. Miss X said the Council did not provide her with any support.
11. The available evidence shows Miss X contacted the Council about this in November 2021.
12. Miss X complained to the Ombudsman in March 2026.
13. As outlined in paragraph four, we cannot investigate late complaints where a person has known about a matter for more than 12 months.
14. I have seen no good reasons why Miss X could not have complained to us sooner and so we will not investigate this complaint.
15. In any case, even if the complaint was not late, disputes about a Council tax premium or exemption can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax.
16. It would have been reasonable to have expected Miss X to appeal to the Valuation Tribunal about this matter and so we would not investigate.

Back to top

Final decision

17. We will not investigate Miss X’s complaint because it is late and it would have been reasonable to have expected her to appeal to the Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman