Kirklees Metropolitan Borough Council (24 017 192)

Category : Benefits and tax > Council tax

Decision : Upheld

Decision date : 04 Mar 2025

The Ombudsman's final decision:

Summary: We will not investigate this complaint about Council tax because the Council has remedied the matter, and any dispute is a matter for the Valuation Tribunal.

The complaint

  1. Ms X complains about the way the Council has communicated with her about her Council tax account.

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The Ombudsman’s role and powers

  1. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)
  2. 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)
  3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

  1. I considered information provided by the complainant and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Ms X says that she tried to obtain advice and assistance from the Council in relation to her Council tax arrears but found the Council obstructive which led to delays.
  2. The Council apologised for the difficulties she experienced. The Council has provided a detailed breakdown of her Council tax liability and offered payment procedures to remove the need for further enforcement.
  3. I appreciate that Ms X found the experience frustrating but the Council’s apology is a suitable remedy. I note any enforcement of the Council tax debt was suspended whilst the matter was being considered. I am satisfied that there are no grounds to investigate this complaint further.
  4. The Ombudsman cannot determine whether an entitlement to a discount or exemption should apply; only a Valuation Tribunal can do this.
  5. Any dispute about liability, discounts or exemptions from Council tax are therefore a matter for the 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.

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Final decision

  1. We will not investigate Ms X’s complaint because the matter has been remedied and any dispute can be appealed to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman

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