Birmingham City Council (25 000 335)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 19 Aug 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax discount because an appeal has been made to the Valuation Tribunal
The complaint
- Ms X complains that the Council refused to grant her a second home Council tax discount. She also complains about delays and lack of clarity by the Council.
The Ombudsman’s role and powers
- We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X lives temporarily in accommodation in Birmingham despite have permanent residence in another country. She asked the Council for a second homes discount.
- The Council refused this request and Ms X appealed to a Valuation Tribunal. Ms X says it was unfair for the Council to enforce the debt whilst she appealed.
- The Council says that it is obliged to collect Council tax arrears despite any outstanding appeal. The Valuation Tribunal website says that payment should continue to be made to avoid any enforcement action by the Council. The Council confirmed that any decision in Ms X’s favour would result in a refund of any overpaid sum.
- For the reasons given above the Ombudsman would not be critical of the Council’s actions.
- Ms X’s complaints of delay and lack of clarity relate to her appeal to the Valuation Tribunal. The Ombudsman would not investigate those aspects of a complaint which relate to a matter which is out of jurisdiction.
Final decision
- We will not investigate Ms X’s complaint because she appealed to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman