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

The complaint

1. The complainant, whom I refer to as Ms X, says the Council has wrongly removed her council tax single person discount. She denies anybody gave information to the Council about where her son was living. Ms X wants the Council to waive the £500 bill, consider the issue properly, and apologise.

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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. This includes appeals about the single person discount.

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How I considered this complaint

5. I considered information provided by Ms X and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. Ms X received the council tax single person discount until late 2020. The Council made some enquiries and decided that her son had been living with Ms X until late 2020. The Council removed the discount and issued a new council tax bill.
7. Ms X challenged the decision. In July the Council confirmed its decision to remove the discount and told Ms X she had two months to appeal to the Valuation Tribunal if she disagreed with the decision.
8. I will not investigate this complaint because Ms X could have appealed to the Valuation Tribunal if she disagreed with the Council’s decision to remove the discount. It is reasonable to expect Ms X to have appealed because the Council explained her appeal rights and the tribunal is the appropriate body to consider disputes about council tax discounts. The tribunal would have decided whether the Council was right to have removed the discount. If appropriate, the tribunal had the power to direct the Council to reinstate the discount – we do not have that power.

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Final decision

9. We will not investigate this complaint because Ms X could have appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman