Middlesbrough Borough Council (25 026 440)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 05 May 2026

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the Council’s delay in carrying out the Valuation Tribunal’s decision. This is because there is not enough evidence of fault to justify investigating.

The complaint

Mr and Mrs X complained the Council delayed implementing the Valuation Tribunal decision about their Council tax liability. They said this caused them inconvenience and distress. They want an apology and compensation from the Council for its defective complaint handling.

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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))

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How I considered this complaint

  1. I considered information provided by the Mr and Mrs X and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X said the Council did not apply a single persons discount to Mrs X council tax account. He said he was not resident at the property and appealed to the Valuation Tribunal.
  2. The Valuation Tribunal Panel state they cannot decide about sole occupancy discount, but can only decide if Mr X’s sole or main home was at the property for the relevant period. The Tribunal ruled that Mr X’s sole or main home was not at the property for the period in dispute.
  3. Mr and Mrs X complained the Council delayed carrying out the Valuation Tribunal decision. He said it delayed issuing a refund and applying the single person discount to the council tax account for the property.
  4. The Tribunal said the Council should amend its records to show that the subject property was not Mr X’s sole or main home for the period in question. The Council said it did this the next day after the Tribunal hearing. It issued the associated refund one month after the Valuation Tribunals decision.
  5. We will not investigate this complaint. The Council implemented the Valuation Tribunal in a reasonable timeframe. Therefore, there is not enough evidence of fault to justify investigating.

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Final decision

  1. We will not investigate Mr and Mrs X’s complaint because there is not enough evidence of fault to justify investigating.

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Investigator's decision on behalf of the Ombudsman

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