The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax exemption liability and discount because there is a right of appeal to a valuation tribunal.
The complaint
Mr X complains that the Council failed to respond to his request for an exemption and Council tax discount when he moved into his property.
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 moved into his new property in January 2026 with his carer. He emailed the Council to check his liability and entitlement to discounts and exemptions.
The Council says it sent him the appropriate forms in February but Mr X did not reply. Mr X says that he did not receive the forms and, as a result, received Council tax enforcement threats.
The Council says that it sent reminders as no payments had been received.
Any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax.
Mr X can now submit the appropriate applications and, if refused he can appeal to the valuation tribunal. I see no reason why such an appeal could not be made in this case. Mr X can also seek backdating of any discount or exemption. The valuation tribunal advises that any person appealing should pay any disputed payments as these would be refunded if the appeal was successful.
Final decision
We will not investigate Mr X’s complaint because he will have a right of appeal to a valuation tribunal for any dispute about entitlement to exemptions and discounts etc.
Investigator’s decision on behalf of the Ombudsman
Investigator's decision on behalf of the Ombudsman