Luton Borough Council (26 004 852)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 29 Sep 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax reduction and exemption because there is a right of appeal to a valuation tribunal.
The complaint
- Mr X complains that the Council have billed him for Council tax without any Council tax reduction or exemption despite his poor health.
The Ombudsman’s role and powers
- 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 against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he has ill health but has been entitled to no Council tax reduction or exemption.
- Any dispute about entitlement to Council tax reduction or exemption 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.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman