Liverpool City Council (22 012 095)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 04 Jan 2023

The Ombudsman's final decision:

Summary: We will not investigate this complaint that the Council has failed to properly apply a council tax discount to the complainant’s account. This is because it is reasonable to appeal against the Council’s decision to the Valuation Tribunal.

The complaint

  1. The complainant, who I will call Mr X, complains that the Council has failed to award the correct discount to his council tax account to take account of his severe mental impairment.

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The Ombudsman’s role and powers

  1. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
  2. 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)
  3. 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

  1. I considered information provided by the complainant and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X asked the Council to review his council tax account to take into consideration his severe mental impairment and to apply the relevant discount. Since complaining to the Ombudsman the Council has told Mr X it has been unable to open his review request and has asked him to resend it in the post.
  2. Mr X now has the opportunity to resend his review request to the Council by post. If Mr X is unhappy with the outcome of the Council’s review he will have the right of appeal to the Valuation Tribunal, the independent body which deals with appeals about council tax. It can decide if Mr X is entitled to the discount; we cannot. It is therefore reasonable to expect Mr X to appeal to the Valuation Tribunal against the Council’s decision and so we will not investigate.

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Final decision

  1. We will not investigate Mr X’s complaint because it is reasonable to expect him to complaint to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman

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