Cornwall Council (26 011 711)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 29 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a council tax reduction because there is a right of appeal to the Valuation Tribunal.
The complaint
- Miss X complained the Council did not properly respond to her request for a council tax reduction.
- Miss X said this caused distress, time and trouble.
- Miss X wants the Council to deal with her request.
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 against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by Miss X.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Disputes about a council tax reduction can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can decide any disputes about liability, discounts or exemptions from council tax.
- We consider our powers on what we could achieve as part of our consideration of whether an alternative remedy exists and whether it is reasonable for a person to use it.
- We will not investigate Miss X’s complaint. We cannot decide council tax liability or eligibility for council tax reduction, so it is reasonable to expect her to appeal to the Valuation Tribunal.
Final decision
- We will not investigate Miss X’s complaint because there is a right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman