Sheffield City Council (25 017 651)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 20 Jan 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax reduction because there is a right of appeal to a Valuation Tribunal and there is insufficient evidence of fault by the Council.
The complaint
- Mr X complains that the Council has sent him incorrect bills which do not reflect his entitlement to Council tax reduction as he is on Universal Credit.
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
- Mr X says that the Council tax bills for 2024 and 2025 do not reflect his payments or entitlement to Universal Credit.
- The Council has provided a detailed breakdown of his payments and liabilities. The Council explained that some payments were transferred to earlier Council tax years due to arrears which may have caused confusion. Council tax reduction had been paid for a period. The Council has also waived some costs in relation to enforcement as a gesture of good will.
- I am satisfied that there is insufficient evidence of fault by the Council.
- Mr X has a right of appeal to a Valuation Tribunal against any decision regarding his entitlement to Council tax reduction. 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.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and insufficient evidence of fault by the Council.
Investigator’s decision on behalf of the Ombudsman
Investigator's decision on behalf of the Ombudsman