Buckinghamshire Council (22 016 577)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 20 Mar 2023

The Ombudsman's final decision:

Summary: We will not investigate this complaint about council tax reductions. This is because Miss Y can reasonably be expected to appeal to the Valuation Tribunal.

The complaint

  1. Miss Y complained the Council has failed to apply deductions to her council tax account despite her being eligible for reduced payments. Miss Y says this has caused her upset and worry.

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The Ombudsman’s role and powers

  1. 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)
  2. 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 Miss Y provided and the Ombudsman’s Assessment Code.

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My assessment

  1. Miss Y is unhappy that despite being a carer, in receipt of carer’s allowance, for her adult son who is unwell, the Council has refused to reduce her council tax payments. Miss Y says she should be exempt from the payments entirely due to her circumstances and has provided evidence of this to the Council. Miss Y complained when she did not receive the reductions in November 2022. The Council responded in February 2023, saying it could not consider any further reductions without information relating to her son’s income. Miss Y has then approached us.

Analysis

  1. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. It is able to decide whether a person is eligible for such a reduction, where we cannot decide this.This is often free and reasonable adjustments can be made where necessary for access to the tribunal’s service.
  2. Consequently, it is reasonable to expect Miss Y to use this right to appeal to the Valuation Tribunal if she wishes to dispute the Council’s application of any discount. Therefore, we will not investigate this complaint.

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Final decision

  1. We will not investigate Miss Y’s complaint because Miss Y can reasonably be expected to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman

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