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Sefton Metropolitan Borough Council (26 000 387)

Category : Benefits and tax > Council tax

Decision : Upheld

Decision date : 28 Jun 2026

The Ombudsman's final decision:

Summary: We will not investigate this complaint about Council tax delay and use of discretion because part of the complaint has been remedied and there is a right of appeal to a valuation tribunal.

The complaint

  1. Mr X complains that the Council unreasonably delayed altering the Council tax band on his property which left him with an increased late bill. He says that the Council’s unreasonably refused his request for a reduction in the bill.

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The Ombudsman’s role and powers

  1. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)
  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

  1. I considered information provided by the complainant.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. The Council accepts that it unreasonably delayed for 19 months telling the Valuation Office Agency of the need for a Council tax for Mr X’s property. The delay led to an increased bill which the Council agreed could be paid off over a longer period. The Council apologised and offered £200 compensation.
  2. I consider the Council’s offer to be a remedy to this complaint.
  3. Any decision to refuse a discretionary power to reduce the outstanding bill could be appealed to a valuation tribunal.
  4. 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.

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Final decision

  1. We will not investigate Mr X’s complaint because it has been remedied and there is a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman

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