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

The complaint

2. Mr X complains that the Council unreasonable delayed determining his application for a Council tax reduction.

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The Ombudsman’s role and powers

3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)

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How I considered this complaint

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

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My assessment

8. Mr X says that he asked for a single person Council tax discount backdated to May 2020 but there was a delay in the Council’s consideration. He says this resulted in costly enforcement action by bailiffs. He says that his liability for Council tax should have commenced in May 2021. He asked for the Council to consider making a discretionary payment to reflect his lost discount.
9. The Council says that it put a hold on enforcement action in March 2025 but, as no payment was made, a seven day notice was sent in warning was sent in October 2026. Again, as no payment was made, enforcement was pursued in January 2026.
10. 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 where the starting date is in dispute. Mr X also had a right of appeal against the decision by the Council not to exercise discretion to backdate the discount. The valuation tribunal advises that payments of Council tax should continue until an appeal is heard.
11. Further the initial matter about the award of a discount in 2021 is out of time and therefore out of jurisdiction.

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Final decision

12. We will not investigate Mr X’s complaint because it is out of time and there was a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman