Kirklees Metropolitan Borough Council (25 006 010)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 15 Sep 2025

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the Council’s pursuit of Mr X for outstanding council tax arrears. This is because Mr X has right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.

The complaint

  1. Mr X complained the Council has pursued him for payment of outstanding council tax arrears since removing his council tax exemption several years ago.

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The Ombudsman’s role and powers

  1. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
  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.

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How I considered this complaint

  1. I considered information provided by Mr X and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X complained to the Council about its decision to start recovery action to recoup the outstanding arrears on his council tax account. He said he and the person he lives with were pensioners and the Council had failed to properly consider their circumstances. He was also unhappy the Council had removed an exemption he was previously entitled to.
  2. The Council explained the arrears on the account and told him that he no longer qualified for the exemption due to his living partner’s savings. The Council advised Mr X to appeal its decision at the Valuation Tribunal if he disagreed with the decision or disputed liability for the arrears. The Council also provided Mr X with other exemptions he may be entitled to.
  3. Mr X remains unhappy with the situation and wants the Ombudsman to find the Council at fault. The Ombudsman will not usually investigate complaints where the complainant has a right of appeal, and it would be reasonable for them to use it. In this case, Mr X has right of appeal regarding the Council’s decision to the Valuation Tribunal and there is no good reason he cannot use it.

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Final decision

  1. We will not investigate Mr X’s complaint because he has right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.

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Investigator's decision on behalf of the Ombudsman

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