Summary: We will not investigate this complaint about council tax support because Mrs X has appealed to the Valuation Tribunal.

The complaint

1. Mrs X complains the Council did not apply a council tax support to her account for a period from 2022. She asked the Council to award a discretionary reduction but it has also refused this. She is left with council tax to pay causing her hardship.

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The Ombudsman’s role and powers

2. 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.

3. In exceptional circumstances, the law says councils can decide not to collect some or all of a council tax debt. (S13A(1)(c) of the Local Government Finance Act 1992 (as amended)).

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How I considered this complaint

4. I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.

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My assessment

5. Mrs X claimed council tax support and the Council awarded it from 2023. However, the Council refused to backdate her claim to 2022.
6. In 2025 Mrs X asked the Council to use its discretion not to collect the council tax for the period it had not applied council tax support. The Council refused and Mrs X appealed to the Valuation Tribunal. The Tribunal upheld the Council’s decision.
7. We cannot investigate a complaint where the complaint has used their right of appeal as set out in paragraph 2.

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Final decision

8. We will not investigate Mr X’s complaint because she has used her right of appeal.

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Investigator's decision on behalf of the Ombudsman