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Person writing a formal complaint letter at a desk with council tax documents.

How to Make a Formal Complaint About a Council Tax Decision

Written by Jess Gambo on . Posted in Council Tax, General News.

When a council makes a decision about your council tax that you believe is wrong — whether it is a refused discount, an incorrect bill, a rejected exemption, or a council tax reduction refusal — you do not have to simply accept it. A formal complaint is a structured, legal route to challenge the decision, and it is free. This guide explains exactly how to use it.

When Should You Make a Formal Complaint?

A formal complaint is appropriate when:

  • You believe the council has made an error in your council tax bill
  • A discount or exemption has been refused or incorrectly removed
  • Your council tax reduction (CTR) application has been refused or calculated incorrectly
  • Enforcement action has been taken without the correct notices being served
  • The council has failed to respond to correspondence within a reasonable time
  • You have been treated unfairly or have had maladministration in the handling of your case

It is worth noting that some council tax disputes have specific legal routes — for example, banding appeals go to the Valuation Office Agency and then the Valuation Tribunal, not through the council complaints process. A formal complaint to the council may run in parallel with a Tribunal appeal in some cases.

Step One: Try Informal Resolution First

Before making a formal complaint, attempt to resolve the issue informally. Contact your council’s revenues department, explain the problem, and ask them to correct it. Many issues — billing errors, unapplied discounts, unprocessed applications — can be sorted at this stage without any formality.

Keep a record of all contacts: dates, names of staff spoken to, and what was said. This record will be useful if you need to escalate.

Step Two: Lodge a Stage One Complaint

If the informal approach fails, submit a formal complaint in writing. Most councils have an online complaints form on their website, but email or a letter is equally valid. Address it to the complaints team rather than the revenues team.

A well-structured complaint should include:

  • Your full name and address
  • Your council tax account number
  • A clear description of the problem — what happened, when, and what decision you are challenging
  • The specific outcome you are seeking (for example: reinstate my single person discount from 1 April 2025 and refund the overpaid amount)
  • Copies of any relevant correspondence or documents
  • A list of any previous contacts you have had about the issue

Keep your complaint factual and concise. Avoid expressing general dissatisfaction; focus on the specific decision or error and why it is wrong.

Under the Local Government Act 1974 and council complaints procedures, councils are generally expected to acknowledge a complaint within three working days and provide a full response within 10 working days (some councils allow up to 20 working days for complex complaints). If they do not respond within their stated timeframe, chase in writing.

Step Three: Stage Two — Escalation Within the Council

If the Stage One response does not resolve the complaint, you can escalate to Stage Two, which is typically reviewed by a senior officer or the council’s formal review panel. The Stage Two process and timescales vary by council, but it is generally completed within 20 working days.

At Stage Two, make clear:

  • That you are escalating to Stage Two of the complaints process
  • Why the Stage One response was unsatisfactory
  • Any new information or evidence you have

Step Four: Escalate to the Local Government Ombudsman

If the council’s internal complaints process does not resolve the matter, you can take your complaint to the Local Government and Social Care Ombudsman (LGSCO) in England, or the Public Services Ombudsman for Wales (PSOW) in Wales.

The Ombudsman investigates complaints about maladministration — that is, when a council has failed to follow its own procedures, acted unreasonably, given incorrect information, or caused injustice through poor administration. The Ombudsman cannot overturn legal decisions made correctly, but it can:

  • Require the council to reconsider a decision
  • Require the council to apologise
  • Require the council to pay compensation for financial loss caused by maladministration
  • Make recommendations to improve the council’s practices

Complaints to the Ombudsman are free. You must normally have exhausted the council’s own complaints process before the Ombudsman will investigate. The LGSCO can be contacted at lgo.org.uk; the PSOW at ombudsman.wales.

The Valuation Tribunal: A Parallel Route

For certain types of decision — particularly council tax banding, liability, and council tax reduction — the Valuation Tribunal is the appropriate appeal body rather than (or in addition to) the council complaints process. The Tribunal is independent and its decisions are legally binding on the council.

If your complaint relates to a decision that falls within the Tribunal’s jurisdiction, seek advice on which route — or combination of routes — is right for your situation.

Keeping Records

Throughout the complaints process, keep meticulous records:

  • Copies of every letter, email, and online form you submit
  • Notes of every telephone call (date, time, name of person spoken to, what was said)
  • Copies of every response you receive
  • A timeline of the key events

These records will be essential if you escalate to the Ombudsman or Valuation Tribunal.

Getting Help

Council Tax Advisors can review your case, draft a formal complaint on your behalf, and advise on whether the Valuation Tribunal or Ombudsman is the more appropriate route. Free, specialist advice is available — contact us to discuss your situation.

Summary

  1. Try to resolve the issue informally with the council’s revenues team first
  2. If that fails, submit a formal Stage One complaint in writing with clear facts and evidence
  3. If Stage One fails, escalate to Stage Two within the council
  4. If the internal process fails, take your complaint to the Local Government Ombudsman (England) or Public Services Ombudsman (Wales)
  5. For banding, liability, and CTR disputes, the Valuation Tribunal may be the appropriate parallel route
  6. Keep thorough records throughout the entire process

Disclaimer: This article is for general information only and does not constitute legal or financial advice. Complaints procedures vary between councils. Seek independent advice for your specific situation.