Summary: Mr B complained that the Council had not provided him with a right of appeal against a decision to refuse discretionary relief on his council tax. We found fault in the Council’s actions. The Council has agreed to reissue the decision with the correct appeal rights, apologise to Mr B, pay him £100 and improve its procedures for the future.

The complaint

1. Mr B complained that Tonbridge and Malling Council (the Council) failed to provide him with a right of appeal against the decision to refuse a discretionary reduction (under section 13A(1)(c) of the Local Government Finance Act 1992 (LGFA 1992)) in respect of his council tax and has no information on its website about its discretionary scheme.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. If there has been fault which has caused significant injustice, or that could cause injustice to others in the future we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
3. If we are satisfied with an organisation’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(i), as amended)

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How I considered this complaint

4. I considered evidence provided by Mr B and the Council as well as relevant law, policy and guidance.
5. Mr B and the Council had an opportunity to comment on my draft decision. I considered any comments before making a final decision.

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What I found

Council tax – discretionary power to write off or reduce a debt

6. In exceptional circumstances, the law says councils can decide not to collect some or all of a council tax debt. (S13A(1)(c) of the Local Government Finance Act 1992 (as amended))
7. A person has a right of appeal to the Valuation Tribunal against a decision by the Council not to reduce or waive a debt using its discretionary power. Appeals must be made within two months of the date of the disputed decision.

Council’s policy on Section 13A Discretionary Relief Awards

8. The Council has a policy document on its website explaining its process for considering discretionary relief under section 13A. It says applications will be considered within 21 working days of receipt of the application and the Council will notify applicants if there is a delay in processing it.
9. The policy allows for an internal review by the Council if the applicant remains dissatisfied requiring a decision within 21 working days. It then says the appellant can appeal to the Valuation Tribunal Service and gives a postal address but no time limit for doing so.
10. The policy is only available through the search function on the Council’s website, with the words ‘council tax discretionary relief’. There is no link to the document in the general council tax pages.

What happened

11. Mr B had accrued significant council tax debt due to a number of life-changing events. In July 2022 he applied for and was awarded Council Tax Reduction backdated for three months, the maximum allowed by the Council’s policy.
12. In July 2024 Mr B applied for discretionary relief under section 13A of the Local Government and Finance Act.
13. In October 2024 the Council considered his circumstances but did not consider they were exceptional and refused the claim.
14. Mr B raised the issue with his MP who contacted the Council. It replied saying that his application had been considered and refused as his circumstances were not exceptional. As the discount was discretionary there was no right of appeal.
15. Mr B complained to us.
16. In its initial response to my enquiries the Council said the Valuation Tribunal will not interfere with discretionary decisions so judicial review is the correct route for Mr B if he wished to challenge the decision. It said it would not reissue the decision with the correct right of appeal to the Valuation Tribunal.
17. In response to my further enquiries, the Council said it had restored the link on its website to the policy on discretionary relief, repeated its view that judicial review was the appropriate redress and agreed to issue a fresh decision with a right of appeal to the Valuation Tribunal.

Analysis

18. While the Council is entitled to its view on the merits of judicial review over the Valuation Tribunal for challenges about the application of discretionary relief, it should provide applicants with full information about all the available options. The Valuation Tribunal is a free and accessible process, unlike judicial review which is costly, lengthy and not accessible to many people. The failure to offer Mr B this right of appeal was fault, which caused Mr B inconvenience as he had to complain to us.
19. The Council also delayed in making its decision, taking over three months rather than the requisite 21 days. This was further fault.

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Action

20. I welcome the Council’s agreement to reissue the decision with a right of appeal to the Valuation Tribunal.
21. In recognition of the injustice caused to Mr B, I recommended the Council, within one month of the date of my final decision:
• apologises to Mr B and pays him £100;
• reissues the decision with the right of appeal to the Valuation Tribunal; and
• ensures that future decisions regarding applications for discretionary relief contain the statutory right of appeal to the Valuation Tribunal.
22. The Council has agreed to my recommendations and should provide us with evidence it has complied with the above actions.

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Decision

23. I find fault causing injustice. I have completed my investigation on this basis.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman