Nottingham City Council (25 005 326)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 17 Mar 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council holding Mr X liable for unpaid council tax he says he is not responsible for, the Council failing to provide benefits Mr X says he is entitled to and failing to provide information he has requested. This is because the Valuation Tribunal and the Information Commissioner’s Office are best placed to deal with this complaint.
The complaint
- Mr X complained the Council has held him liable for council tax he does not owe. He also complained the Council has failed to apply discounts to his council tax account he is entitled to and has not properly responded to his subject access request.
The Ombudsman’s role and powers
- We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- The Information Commissioner's Office considers complaints about freedom of information. Its decision notices may be appealed to the First Tier Tribunal (Information Rights). So where we receive complaints about freedom of information, we normally consider it reasonable to expect the person to refer the matter to the Information Commissioner.
How I considered this complaint
- I considered information provided by Mr X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X complained that the Council has pursued him for unpaid council tax for periods he is not liable for. He also said the Council has failed to apply a single person discount and working tax credits to the balance it is requesting. He further complained the Council has failed to properly respond to a subject access request he has made.
- The Ombudsman will not usually investigate complaints where there is another body better placed to deal with it. The Valuation Tribunal was set up to consider complaints regarding council tax liability and benefit entitlement. It would be reasonable for Mr X to refer this aspect of the complaint to the Tribunal.
- The Information Commissioner’s office (ICO) was set up to consider complaints regarding information sharing and data protection. If Mr X remains unhappy with the Council’s actions, it would be reasonable for him to refer his complaint to the ICO.
Final decision
- We will not investigate Mr X’s complaint because the Valuation Tribunal and the Information Commissioner’s Office are best placed to deal with this complaint.
Investigator's decision on behalf of the Ombudsman