Summary: We will not investigate this complaint about Council tax reduction because there is a right of appeal to a valuation tribunal.

The complaint

1. Mr X complains that the Council refused his request for a single occupancy Council tax reduction.

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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.

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How I considered this complaint

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

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My assessment

6. Mr X bought his property in June 2024 and subsequently requested a single occupancy discount. The Council refused this as it had recorded four people as living at that address. Mr X says that the four people have been removed from the electoral roll.
7. Any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
8. The valuation tribunal advises those appealing to pay the disputed sum to avoid possible enforcement action.
9. Mr X has applied for discretionary relief because of the delay by the Council. Any refusal can also be appealed to the valuation tribunal.

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Final decision

10. We will not investigate Mr X’s complaint because there is an appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman