Bath and North East Somerset Council (25 008 919)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 11 Aug 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax exemption and backdating as these matters can be appealed to a Valuation Tribunal and there is insufficient evidence of fault by the Council.
The complaint
- Ms X complains that the Council has failed to provide exemptions and discounts which reflect their circumstances.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that the Council failed to provide a Council tax exemption for her mentally impaired mother and for herself as a carer. The Council has awarded the exemptions and backdated to November 2022 and October 2022 respectively and will backdate further if new evidence can be presented. It advised that any disagreement with these decisions can be appealed to a Valuation Tribunal.
- The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
- Ms X is unhappy that the Council has pursued enforcement of Council tax during this time. However, the Valuation Tribunal advises that those appealing should continue to pay the disputed Council tax until a final decision is made by the Valuation Tribunal. We do not therefore consider that the Council’s enforcement of the debt is fault.
Final decision
- We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal and there is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman