Summary: We will not investigate Mr X’s complaint about a council tax reduction. Mr X has a right of appeal to the Valuation Tribunal, and it would be reasonable to expect him to use it.

The complaint

1. Mr X complains the Council refused to apply a discretionary council tax reduction for the 2026-2027 tax year.
2. Mr X says this caused him financial strain.

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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. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a third-party 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)
5. 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

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

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My assessment

8. 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.
9. From the evidence I have seen, it is or would have been reasonable for Mr X to appeal to the Valuation Tribunal so we will not investigate this complaint.

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Final decision

10. We will not investigate Mr X’s complaint because it is or would have been reasonable for him to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman