Summary: We will not investigate this complaint about a Council tax liability. This is because it is reasonable to expect Miss X to use her right of appeal to the Valuation Tribunal.

The complaint

1. Miss X complains about the Council’s handling of her council tax account, including:
• the amount of council tax the Council charged her;
• the Council not backdating reductions in her council tax to the date she moved into her home; and
• the Council not reducing her council tax due to hardship.
2. Miss X says these matters caused her financial hardship and emotional distress.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. 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)
5. 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

6. I considered information provided by Miss X. I also considered the Ombudsman’s Assessment Code.

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My assessment

7. In November 2024, Miss X moved into a student property, believing she would get a council tax reduction for being a student. Miss X later discovered that she was not enrolled as a student, which left her liable for a higher council tax.
8. The Council later reduced the council tax due to Miss X being a student, but did not backdate this to the date Miss X moved in.
9. Miss X asked the Council to backdate the reduction to the date she moved in due to exceptional and unforeseen circumstances. Miss X complains the Council has refused to reduce the tax liability or reassess her tax liability based on hardship.
10. Councils can decide to reduce someone’s council tax and should have a policy explaining when this happens (S13A(1)(C) of the Local Government Finance Act 1992 as amended). If somebody is struggling financially because of a decision about council tax reduction, they can apply for a discretionary reduction. The Valuation Tribunal can decide appeals about a Council’s decision on this matter.
11. The Valuation Tribunal is an independent body which can determine any dispute about such decisions. I see no reason why Miss X could not appeal in this case. Therefore, it is reasonable to expect Miss X to use her appeal right.

Final decision

12. We will not investigate Miss X’s complaint because it is reasonable to expect her to use her right to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman