Reading Borough Council (25 020 933)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 29 Apr 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a claim for a section 13 A discretionary council tax reduction. This is because there is not enough evidence of fault by the Council to warrant our involvement. Ms X can appeal the Council’s decision to the Valuation Tribunal.
The complaint
- Ms X says the Council failed to deal with her two section 13A Local Government Finance Act discretionary council tax reduction claims in June and September 2025 properly. She also complains about the Council’s complaint handling and consideration of her reasonable adjustments.
The Ombudsman’s role and powers
- We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide
- there is not enough evidence of fault to justify investigating, or
- any injustice is not significant enough to justify our involvement, or
- we could not add to any previous investigation by the organisation,
(Local Government Act 1974, section 24A(6), as amended, section 34(B)).
- 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)
- Councils can consider a discretionary Section 13A Local Government Finance Act council tax reduction in special circumstances after an applicant has applied for other reductions, discounts and exemptions.
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction, including appeals regarding section 13A decisions.
How I considered this complaint
- I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.
My assessment
- Ms X complained to the Council regarding the matters in paragraph 1.
- The Council replied it could not consider her section 13A claim until her council tax reduction appeal was concluded. It also said she needed to apply for a discretionary council tax reduction and complete a means enquiry form.
- The Council refused Ms X’s claim in December 2025. It said that some of her outgoings were non essential and excessive such as money spent on alcohol and cigarettes. It advised her how to appeal.
- The Council said Ms X asked for a reasonable adjustment to council tax payments which she wanted deducted from her benefits. However, it said it could not do this before obtaining a liability order. It said Ms X later asked for written communication only. It confirmed it had agreed this.
- Ms X complained to the Ombudsman in early December 2025.
- We will not investigate this complaint because it is unlikely we would find evidence of fault by the Council. The Council explained why Ms X it could not consider Ms X’s section 13A claim until other potential reductions were decided. It explained why it would not award a section 13A reduction. We cannot question the merits of a decision where there is no evidence of fault in the decision making, as in this case. The Council took account of relevant factors.
- It is reasonable to expect Ms X to appeal to the Valuation Tribunal about the Council’s decision on her section 13A application.
- There is not enough evidence of fault to warrant investigation regarding Ms X’s request for reasonable adjustments.
- It is not a good use of public resources to investigate complaints about complaint procedures, if we are not considering the substantive issues.
Final decision
- We will not investigate Ms X’s complaint because there is not enough evidence of fault to warrant our involvement. Ms X can appeal the Council’s decision to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman