Summary: We will not investigate this complaint about Council tax payments because there is no evidence of fault by the Council and there is a right of appeal to a Valuation Tribunal.

The complaint

1. Ms X complains that the Council agreed to award a single person’s discount but then unreasonably changed their decision.

Back to top

The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (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.
4. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
5. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

Back to top

How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

8. Ms X says that she accrued arrears of Council tax following a decision to change her entitlement to single person’s discount as she had to move away (temporarily) to look after a sick relative.
9. The Council has provided a detailed breakdown of Ms X’s Council tax payments and arrears (which increased to due to enforcement action by the Council). The Council apologised for not previously explaining the breakdown of her account.
10. The Ombudsman cannot determine whether an entitlement to a discount or exemption should apply; only a Valuation Tribunal can do this.
11. Any dispute about liability, discounts or exemptions from Council tax are therefore a matter for the Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
12. I am satisfied that the Council has provided a detailed breakdown of all Council tax payments alongside Ms X’s liability. There is no evidence of fault in the way the Council assessed her payments or pursued enforcement action in the event of arrears.
13. The Council’s apology for failing to provide an earlier breakdown is a satisfactory remedy and there are no grounds therefore to investigate this part of the complaint.

Back to top

Final decision

14. We will not investigate Ms X’s complaint because there is no evidence of fault by the Council which has not been remedied. There is also a right of appeal against any decision regarding the Council tax discount.

Back to top

Investigator's decision on behalf of the Ombudsman