Luton Borough Council (25 001 617)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 16 Jun 2025
The Ombudsman's final decision:
Summary: We will not investigate Miss X’s complaint about an application for a single person discount on her council tax bill. This is because she had a right of appeal to a Valuation Tribunal, and it is reasonable to expect her to have used it.
The complaint
- Miss X complained that the Council failed to apply a council tax reduction following a change in her circumstances. Miss X states the decision to not award a single person discount has caused her financial hardship and distress. Miss X would like her council tax record updated and the council tax reduction applied to her account.
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 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)
- 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
- Miss X informed the Council of a change in circumstance and requested a single person discount to be applied to her council tax bill.
- The Council asked Miss X to provide evidence to support the changes. Miss X submitted evidence to the Council. The Council accepted part of the evidence, and asked Miss X to send additional documents to support the remaining element of the changes.
- Miss X believed she had provided the Council sufficient information, and it should now adjust her bill accordingly. I will not investigate this complaint because Miss X had a right of appeal
- The law provides the tribunal appeal right for council tax reduction disputes, so we usually expect people to use it. In any case we cannot decide liability, only the tribunal can.
- I have not seen good reason why Miss X could not reasonably have appealed when she had the right.
Final decision
- We will not investigate Miss X’s complaint because she had a right of appeal to a Valuation Tribunal, and it is reasonable to expect her to have used it.
Investigator's decision on behalf of the Ombudsman