Summary: We will not investigate this complaint about entitlement to the council tax single person discount. This is because the complainant could have appealed to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, says the Council has not awarded the council tax single person despite him requesting the discount for almost a year. Mr X wants the Council to award the discount.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. 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 read the complaint and the Council’s responses. I considered comments Mr X made in reply to a draft of this decision.

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What I found

Council tax – single person discount

6. If there is only one adult in a home they are entitled to the 25% single person discount. The discount is only available if the property is the person’s sole or main home.

What happened

7. Mr X applied for the discount for a period between November 2019 and February 2020. Mr X provided documents, including bank statements, to support the application.
8. The Council decided not to award the discount because it does not think the property is Mr X’s main or sole residence. This is because the property is owned by Mr X’s children and it thinks Mr X stays there in between the property being rented to tenants. The Council believes Mr X’s main residence is abroad. The Council is not satisfied that the evidence Mr X submitted proves he lives in the property as his sole or main residence. In June and August the Council invited Mr X to appeal to the Valuation Tribunal if he disagreed with the Council’s decision that he was not entitled to the discount.
9. Mr X disagrees with the Council’s decision. He says he lives in the property as his main home and denies he lives there between tenants. He says the Council is wrongly withholding the discount. Mr X had hoped to resolve the dispute without going to the tribunal.

Assessment

10. I will not start an investigation because Mr X could have appealed to the Valuation Tribunal. It is reasonable to expect Mr X to have appealed because the tribunal is the appropriate body to consider disputes about entitlement to council tax discounts. The tribunal would have considered whether the Council was right to have refused the discount or whether Mr X is correct to say he was entitled. In addition, the Council notified Mr X of his appeal rights, the tribunal is free to use and is made up of council tax experts. The tribunal has the power to direct a council to award a discount if it decides someone is entitled to it.

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Final decision

11. I will not start an investigation because Mr X could have appealed to the tribunal.

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Investigator's decision on behalf of the Ombudsman