Summary: We will not investigate how the Council applied its council tax reduction scheme. That is because decisions about council tax reduction are dealt with through the Valuations Tribunal.

The complaint

1. Mr X complained the Council failed to apply council tax reduction to his council tax account since 2012. He said that meant he had overpaid council tax. Mr X also said he had incurred court costs after the Council has summonsed him for non-payment of council tax which he was exempt from having to pay.
2. Mr X wants the Council to reimburse him the overpaid council tax and court costs.

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The Ombudsman’s role and powers

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 considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.
7. The complainant has had an opportunity to comment on my draft decision. I considered their comments before making a final decision.

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My assessment

8. Mr X contacted the Council in 2021 after he learnt that he might be eligible for council tax reduction. He said he had received the qualifying benefit from 2012. The Council checked the Department of Work and Pension’s (DWP) records. It said the DWP information was not consistent with the information Mr X had provided.
9. Mr X provided the Council with copies of two tribunal decisions. The Council agreed Mr X was eligible for 100% exemption from 17 August 2017. It contacted the DWP asking it to amend its records. However, the Council stated the exemption did not apply before this date as the evidence provided did not confirm he had received the support component of employment support allowance before that date. It issued a final response to his complaint at the start of August 2021.
10. Mr X complained to the Ombudsman. The Council subsequently agreed to backdate the benefit from February 2015. Mr X remained unhappy as he said the Council had not applied the reduction from the date the benefit had started. He also said the Council had not reimbursed the court costs.
11. We will not investigate this complaint further as complaints about council tax reduction are best considered by the Valuation Tribunal.

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Final decision

12. We will not investigate this complaint. That is because complaints about council tax reduction are for the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman