Wigan Metropolitan Borough Council (25 031 087)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 28 Sep 2026
The Ombudsman's final decision:
Summary: We will not investigate Miss X’s complaint about the Council’s handling of her council tax. This is because it is reasonable for her to use her right of appeal to the Valuation Tribunal.
The complaint
- Miss X complains about the Council’s handling of her council tax account. She says it wrongly applied an empty home premium to her account and failed to properly consider her circumstances and apply an exemption.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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 about council tax exemptions and discounts.
How I considered this complaint
- I considered information provided by Miss X.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The Council decided Miss X was not eligible for a council tax premium exemption. It did however award her some discretionary relief on the premium charge.
- If Miss X disagrees with the Council’s decision, then she can appeal to the Valuation Tribunal. The Valuation Tribunal deals with appeals about council tax exemptions, discounts and discretionary awards. The Ombudsman is not an alternative appeal body. I have seen no evidence to suggest that it is unreasonable for her to appeal. Therefore, I will not investigate her complaint.
Final decision
- We will not investigate Miss X’s complaint because it is reasonable for her to use her right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman