London Borough of Waltham Forest (25 022 611)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 10 Jun 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a discretionary council tax reduction. This is because there is not enough evidence of fault by the Council to justify investigation and it was reasonable to have expected Ms X to appeal.
The complaint
- Ms X complains the Council unfairly turned down her request for a discretionary council tax reduction in 2025. She says the Council failed to properly consider her financial hardship.
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, (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)
- 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 and the Council. I also considered the Ombudsman’s Assessment Code.
My assessment
- The Council refused Ms X’s discretionary council tax reduction application in August 2025. It said she did not have any arrears for the current or previous years to warrant an award, because she was not in hardship.
- Ms X complained to the Council that it was wrong to refuse and had not properly considered her vulnerability and financial hardship. In its response the Council said Ms X should claim council tax support. The Council said it would consider her vulnerability if she provided evidence such as a GP letter. It said it could send her an income and expenditure form so it could consider financial hardship.
- In January 2026 the Council reviewed its decision to refuse a discretionary council tax reduction. It upheld its decision because it said it had considered relevant matters and its policy. It gave her details of the right of appeal to the Valuation Tribunal.
- We will not investigate Ms X’s complaint because there is not enough evidence of fault in the Council’s handling of this matter to warrant investigation. The Council properly advised Ms X to claim council tax support. It is reasonable to expect Ms X to have appealed to the Valuation Tribunal as advised by the Council in January 2026 if she disagreed with the Council ‘s decision to refuse her discretionary council tax reduction.
Final decision
- We will not investigate Ms X’s complaint because there is not enough evidence of fault by the Council and it is reasonable to have expected her to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman