Sheffield City Council (23 007 249)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 30 Aug 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a council tax discount as the complainant had the right to appeal to the Valuation Tribunal about this.
The complaint
- Mr X complains the Council has failed to award him a single person council tax discount which he now wants it to offer.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The Valuation Tribunal (VT) is the independent body that hears appeals about council tax liability and could have ruled on whether Mr X was entitled to a council tax discount. We are not empowered to do this. It is reasonable to expect Mr X to have made such an appeal, and as per paragraph three, we will not therefore investigate.
Final decision
- We will not investigate Mr X’s complaint because the VT is the body that decides council tax liability disputes and it is reasonable to expect Mr X to have appealed to it.
Investigator's decision on behalf of the Ombudsman