Summary: We will not investigate this complaint about the Council’s refusal to change the names on the council tax accounts for two properties. This is because it is outside of the Ombudsman’s jurisdiction as it is reasonable for Mr X to use his right of appeal to the Valuation Tribunal.

The complaint

1. Mr X complains the Council will not change the names on the council tax accounts for two properties. He says as a result he and his wife are paying too much council tax as they are not receiving the single person discount they are entitled to.

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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 about the same matter. 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.

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My assessment

7. Mr X says he and his wife live in different properties in the same block. Mr X says he lives in Flat A and his wife lives in Flat B. He says they both qualify for single person discount. He asked the Council to update its records to reflect this.
8. In September 2022, the Council asked Mr X to provide some information. The Council explained it needed this information to review the liabilities for the flats and to decide whether it could make the changes requested. The Council told Mr X until he provided the information requested, the Council would collect the council tax as it was currently calculated.
9. Mr X’s view is that it is for the Council to prove they don’t live as they say. Mr X does not consider he needs to provide the information the Council is requesting.
10. The Council has explained to Mr X its position and the reason why it cannot review the liabilities for the flats. The Council has also provided its position on who it considers to be liable for council tax for the flats. It is open to Mr X to provide the information the Council needs to review the liabilities.
11. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax reduction, including decisions not to award a discount. It is reasonable to expect Mr X to use his right of appeal to the Valuation Tribunal if he wishes to dispute the Council’s decision not to change the liabilities for the properties and not to award a single person discount to him and his wife.

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Final decision

12. We will not investigate Mr X’s complaint because it is outside of the Ombudsman’s jurisdiction as it is reasonable for him to use his right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman