Summary: There was delay in sending a final decision letter on a claim for Council Tax Support which delayed the complainant’s right of appeal to the Valuation Tribunal. The Council has as a result of our investigation issued a new decision that gives a new right of appeal and put enforcement action on hold. This remedies the injustice caused by the loss of appeal.

The complaint

1. Mrs X complains about the Councils decisions on her liability for council tax and her eligibility for council tax support. Mrs X complains the Council has wrongly taken account of another adult who is staying at her address. Mrs X says this has increased her anxiety and depression. Mrs X wants the Council to re-instate her single person council tax discount and to award council tax support.

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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 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)
4. 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(1), as amended)

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How I considered this complaint

5. I considered evidence provided by Mrs X and the Council as well as relevant law, policy and guidance.
6. Mrs X 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

7. Mrs X claimed a single person Council Tax discount. The Council paid this from 2019 until 27 February 2025.

Mrs X made a claim for Council Tax support on 1 July 2024 and asked it to be backdated to 1 March 2024. This claim said that Mr X was a partner living with her. Mrs X appealed the decision on this application to the Valuation Tribunal, who dismissed it as a late appeal on 29 August 2025.

9. Mrs X made a second claim for Council Tax support on 29 August 2024 before the first claim had been decided. This said that she did not have Mr X living with her and that she would like the claim backdated to 1 April 2024. On this form Mrs X said the previous application was incorrect.
10. The Council made a decision on the second claim for Council Tax support on 10 October 2024. The decision was that Mrs X was not entitled to Council Tax support as Mrs X had capital over £16,000 available in a second property she owned. The Council said that she had until 10 November 2024 to provide information to allow the claim to be looked at again. Mrs X sent an email on 15 October but did not include the requested information so the Council asked her to send any information in by 10 November 2024 if she wanted the decision to be reviewed. Mrs X did not send in further information or appeal this decision to the Valuation Tribunal.
11. Mrs X made a new application for Council Tax support on 12 February 2025. She said that she was the only occupant at the property and asked for it to be backdated to 1 April 2024. On 4 April 2025 the Council received a copy of a joint universal credit award showing Mr and Mrs X living as a couple at the same address.
12. On 3 July 2025 Mr and Mrs X made a new claim for Council Tax support at the address and asked for it to be backdated to 1 April 2024. The Council made a decision on 20 August 2025 that it would award Council Tax support from 28 February 2025 in line with the universal credit decision to disregard the capital in the second property from their claim for 12 months.

My analysis

Single persons discount

13. The Council has awarded Mrs X the single persons discount until the joint claim for Council Tax support was approved in February 2025 so I find no fault on this point.

Council tax support

14. Mrs X complains to the Ombudsman that the Council has not awarded Council Tax Support from April 2024 until February 2025.
15. The Valuation Tribunal is the independent body that hears appeals about council tax disputes. It can decide if Mrs X is entitled to Council Tax Support. We cannot make such decisions.
16. Mrs X appealed to the Valuation Tribunal, about her entitlement to a single person’s discount. The Valuation Tribunal found that this appeal was late and so it was dismissed. Mr X has also appealed to the Valuation Tribunal and no decision has yet been made on this appeal, although this relates to after he moved into the property. It is clear that both Mr and Mrs X are aware that the Valuation Tribunal considers appeals on both liability and entitlement to Council Tax Support.
17. The Council made a decision on 10 October 2024 that Mrs X was not entitled to Council Tax Support and invited her to submit further information for it to review its decision. This letter did not include details of how Mrs X could appeal to the Valuation Tribunal.
18. 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)
19. In response to my enquiries, the Council has said ‘the letter of 10 October was not a formal decision letter, a formal decision letter has now been sent to Mrs X on 5 November 2025 which includes the decision details and appeal rights’.
20. Mrs X is now able to appeal to the Valuation Tribunal to challenge the Council’s decision that she was not entitled to Council Tax support due to the capital in a second property. It is reasonable for Mrs X to use her right of appeal to challenge the Council’s decision and the Council sending her a new decision, gives her a new right of appeal and remedies the injustice from the delay in sending the decision letter.

Recovery Action

21. Mrs X complains the Council has started enforcement action to recover the Council Tax she owes for 2024-2025.
22. A summons was issued against Mrs X for non payment of Council Tax on 27 June 2024. At this point Mrs X was offered the chance to pay in instalments over the remaining financial year.
23. The Council referred the case to enforcement agents on 20 January 2025. The debt was returned to the Council on 22 May 2025 and the debt was then sent to a second enforcement agent. The Council has said that the first enforcement agents returned the case in error. The Council has said it intends to recall the debt from the second enforcement agent and re-issue the debt to the first enforcement agent to continue recovery of the debt and prevent any duplication of enforcement fees.
24. The delay in sending the final decision letter to Mrs X meant that she was not able to appeal to the Valuation Tribunal and so the Council started recovery action. The Council is entitled to begin enforcement action whilst an appeal is ongoing. However, in this case the delay in sending the final decision letter and the fault by the first enforcement agent returning the case may have led to Mrs X incurring fees that should not have charged. Until the Valuation Tribunal makes a decision on Mrs X’s appeal (if she chooses to do so) it is impossible to determine if the fees were correctly administered.
25. In order to prevent any injustice to Mrs X and as the Council has already proposed to recall the debt from the second enforcement agent, the Council has agreed that it will suspend further enforcement action until the appeal is decided or the deadline for Mrs X to appeal has passed (5 January 2026).
26. Once the final balance of Council tax is known, Mrs X can then make a new complaint about enforcement fees if she considers this is necessary.

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Action

27. Within one month of the date of the decision on this complaint the Council will:
• Send a decision letter on the claim for Council Tax Support to enable Mrs X to appeal to the Valuation Tribunal. (This part of the remedy is already complete)
• Recall Mrs X’s debt for April 2024 until February 2025 from the enforcement agent and confirm to Mrs X in writing that the Council will suspend further enforcement action until the outcome of the appeal to the Valuation Tribunal is known or until the date for Mrs X to appeal (5 January 2026) has passed and she has not appealed.
28. The Council should provide us with evidence it has complied with the above actions.

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Decision

29. I have completed my investigation and I find fault causing injustice. The Council has agreed actions to remedy injustice.

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Investigator's decision on behalf of the Ombudsman