Summary: Ms X complained the Council has not properly considered her claim for council tax reduction and an exceptional hardship payment. We find the Council was at fault for failing to refer Ms X to the Valuation Tribunal when it issued its final decision on her application for an exceptional hardship payment. This meant Ms X lost an opportunity to appeal to the Valuation Tribunal. The Council has agreed to apologise to Ms X and reinstate her appeal rights to the Valuation Tribunal.

The complaint

1. Ms X complained the Council has not properly considered her claim for council tax reduction and an exceptional hardship payment. This has caused distress and upset.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. If there has been fault which has caused significant injustice, or that could cause injustice to others in the future we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
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. If we are satisfied with an organisation’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(1), as amended)

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What I have and have not investigated

6. I have not investigated Ms X’s complaint about her claim for council tax reduction. This is because Ms X had appeal rights to the Valuation Tribunal, and it was reasonable for her to use this appeal right.

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How I considered this complaint

7. I considered evidence provided by Ms X and the Council as well as relevant law, policy and guidance.
8. Ms X and the Council had an opportunity to comment on my draft decision. I considered any comments received before making a final decision.

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What I found

9. Ms X applied to the Council for an exceptional hardship payment in mid-July 2025. The Council awards exceptional hardship payments for applicants that are struggling to pay due to exceptional circumstances.
10. The Council wrote to Ms X in early August and rejected her application. It said if she disagreed with its decision she could ask for a review. If after this she was still not satisfied with its decision she could appeal to the Valuation Tribunal.
11. Ms X asked the Council for a review of its decision. The Council asked for Ms X for some further information. She provided this on the same day.
12. The Council contacted Ms X and said its decision remained the same and she did not qualify for an exceptional hardship payment. It said there was no formal right of appeal against the decision, and she could contact the Ombudsman if she disagreed.
13. Ms X complained to the Council in early September about its decision not to award her an exceptional hardship payment. The Council responded to her complaint and explained why it would not award the payment. It said there was no further route of appeal.
14. Ms X remained unhappy and escalated her complaint to stage two of the Council’s complaints process. The Council issued its final response and did not uphold her complaint. It signposted Ms X to the Ombudsman.

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Analysis

15. The Valuation Tribunal can hear appeals about a council’s decision not to award an exceptional hardship payment. While the Council referred Ms X to the Valuation Tribunal when it first rejected her application, it then told her in its subsequent communication there was no further right of appeal, and she would need to contact the Ombudsman. Ms X had no reason to question this advice. The Council told Ms X the wrong information and this is fault.
16. The Council’s fault has caused Ms X frustration, and she was denied an opportunity to appeal to the Valuation Tribunal. The Council should take action to remedy this injustice.
17. When the Council responded to my enquiries, it confirmed when a customer remains dissatisfied with an internal review, it provides them with the right to appeal to the Valuation Tribunal. While it is unclear why that did not happen in this case, I am satisfied it is not a wider and systemic issue within the Council’s benefits and tax department. Therefore, I have not recommended any service improvements.

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Action

18. By 5 August 2026 the Council has agreed to:

• Apologise to Ms X for her frustration and lost opportunity to appeal to the Valuation Tribunal.
• Write to Ms X and reinstate her appeal rights to the Valuation Tribunal for her July 2025 exceptional hardship payment application.

19. The Council should provide us with evidence it has complied with the above actions.

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Decision

20. There was fault by the Council, which caused Ms X an injustice. The Council has agreed to my recommendations and so I have completed my investigation.

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Investigator's decision on behalf of the Ombudsman