Nottingham City Council (25 009 070)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 01 Sep 2025

The Ombudsman's final decision:

Summary: We will not investigate this complaint about Council tax support as there will be a right of appeal to a Valuation Tribunal.

The complaint

  1. Ms X complains that the Council adjusted her Council tax support to reflect her increased wages bit did not notify her that her Council tax support had reduced.

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The Ombudsman’s role and powers

  1. 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)
  2. 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 the complainant.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Ms X says that her wages increased temporarily in 2024 but she was not told of the increased Council tax until March 2025 which caused her budgeting problems.
  2. 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 wrongly paid council tax reduction, they can apply for a discretionary reduction. Appeals about those decisions are to the Valuation Tribunal.
  3. Ms X can therefore ask the Council to waive the increased Council tax using its discretionary powers. If the Council refuses to waive the increased Council tax She will have a right of appeal of appeal to the Valuation Tribunal.
  4. 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.

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Final decision

  1. We will not investigate Ms X’s complaint because will have a right of appeal to a Valuation Tribunal if the Council refuses to waive the extra charge.

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Investigator's decision on behalf of the Ombudsman

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