Summary: We will not investigate this complaint about the Council’s decision to remove the complainant’s single person discount from his council tax. This is because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, Mr X, complains about the Council’s decision to remove the single person discount (SPD) from his council tax. Mr X disputes the Council’s decision that he has not lived alone since 2019.

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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 Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. This includes appeals about the SPD. People are required to pay their council tax pending an appeal. If the tribunal upholds the appeal the Council will refund the disputed council tax that has been paid.

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How I considered this complaint

4. I considered information provided by Mr X and the Council. This includes the complaint correspondence and the adjusted council tax support (CTS) decisions and council tax bills. I also considered our Assessment Code.

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My assessment

5. People who live alone are entitled to a 25% reduction on their council tax (SPD). Mr X was receiving the SPD. The Council did a fraud investigation because it thought Mr X might not be living alone.
6. The outcome of the investigation was that the Council decided Mr X had not been living alone since 2019. It decided not to prosecute Mr X or take legal action in relation to the fraud investigation.
7. The decision to remove the SPD affected Mr X’s CTS and council tax. The Council issued revised CTS decisions which generated a credit; it added the credit to the council tax. The Council issued revised council tax bills which did not include the SPD; the revised bills asked Mr X to pay £2486 for the previous tax years and £1087 for the current year. The revised decision invited Mr X to appeal to the Valuation Tribunal.
8. Mr X disputes the Council’s decision. He says he lives alone and repeatedly explained this to the Council. He doubts the Council’s statement that it will not take legal action against him. Mr X says he will not pay the additional tax and says the Council will then take legal action.
9. I will not investigate this complaint because Mr X can appeal to the Valuation Tribunal. The Valuation Tribunal can decide if the Council was correct to remove the SPD and revise the council tax and CTS. It is reasonable for Mr X to appeal because the tribunal is the appropriate body to consider disputes about council tax and CTS decisions. The Council notified Mr X of his appeal rights. The tribunal is free to use, does not require legal representation, and the tribunal members are council tax experts.
10. I have no reason to question the Council’s decision that it will not take further action following the fraud investigation. However, if Mr X does not pay the council tax the Council may serve a summons and apply to the magistrates’ court for a liability order. This is a different process to taking legal action for alleged fraud. If the Council takes legal action for council tax arrears Mr X will incur additional costs. Mr X could contact the Council to explore making a payment arrangement.

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Final decision

11. We will not investigate this complaint because Mr X can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman