Manchester City Council (25 020 572)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 03 Feb 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax discount because there was a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council unreasonably delayed awarding a single occupation Council tax discount.
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 his daughter was a student from 2022 onwards but the Council did not award a single occupation discount for himself.
- The Council decided in November 2025 to backdate the student exemption and his single occupation discount awarded concurrently. The Council apologised but suggested that the delay lay with the university.
- Any dispute about a Council tax discount 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.
- The Valuation Tribunal advises that an appeal can be made to the tribunal where the Council has failed to make a decision within two months of a request.
- Whilst I appreciate that Mr X was caused inconvenience by the delay, the law provides a remedy by way of appeal and so the complaint is out of jurisdiction.
Final decision
- We will not investigate Mr X’s complaint because there was a right of appeal to Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman