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Category : Benefits and tax > Council tax Decision : Closed after initial enquiries Decision date : 17 Feb 2026
The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax discount and hardship relief because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council unreasonably refused his request for a discretionary hardship reduction of his Council tax and a single occupancy discount.
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 and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that the Council unreasonably refused to award a single occupancy Council tax discount. The Council says that the decision can be appealed to a Valuation Tribunal.
Any dispute about the application of a Council tax discount can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Mr X made a request for a discretionary waive of Council tax arrears in May 2025. The Council refused that request in September 2025 as it considered his income too high.
The decision not to exercise discretion can be appealed to a Valuation Tribunal. I see no reason why such an appeal could not have ben made and so the complaint is out of jurisdiction.
Final decision
We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman