Summary: We will not investigate this complaint about Council tax because there is a right of appeal to a valuation tribunal and there is insufficient evidence of fault by the Council to warrant investigation.

The complaint

1. Mr X complains that the Council has not provided a detailed explanation of how his Council tax support was calculated.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X asked in November 2025 for a detailed breakdown of how his Council tax bill had been calculated.
8. The Council replied with details of the income taken into account and the effect a Debt Relief Order had upon his liability and entitlement.
9. I am satisfied that the Council’s response shows insufficient evidence of fault by the Council to warrant investigation. Further, any dispute as to how the Council tax was calculated could be appealed to a valuation tribunal.
10. Any dispute about Council tax support, or discounts can be appealed to a valuation tribunal. The valuation tribunal is an independent body that can overturn a Council’s decision; the Ombudsman cannot do this. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.

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Final decision

11. We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal and there is insufficient evidence of fault by the Council to warrant investigation.

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Investigator's decision on behalf of the Ombudsman