LGO (Local Government & Social Care Ombudsman) Other

Manchester City Council

25-018-486 · Benefits And Tax › Council Tax · Decision date: 06 January 2026 · View Manchester City Council scorecard

Full Decision

The Ombudsman's final decision

Summary: We will not investigate this complaint about a Council tax single occupancy discount because there is a right of appeal to a Valuation Tribunal.

The complaint

Mr X complains that the Council will not provide a single occupancy Council tax discount despite evidence he has presented.

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 supplied evidence to show that he was living alone after his wife had moved out. The Council says that the evidence is not sufficient to establish this.

Any dispute about 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 (the Ombudsman cannot do this). I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.

Final decision

We will not investigate Mr X’s complaint because he has a right of appeal to a Valuation Tribunal.

Investigator's decision on behalf of the Ombudsman