LGO (Local Government & Social Care Ombudsman) Other

North Norfolk District Council

22-000-215 · Benefits And Tax › Council Tax · Decision date: 19 April 2022

Full Decision

The Ombudsman's final decision

Summary: We will not investigate this complaint about the Council’s refusal to provide exemption from council tax for Mr X’s property because he could appeal to a Valuation Tribunal.

The complaint

Mr X, a landlord, says that he should not have to pay council tax on a property which was empty and in a poor state.

The Ombudsman’s role and powers

The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (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 his tenants left his property in a very poor state. He says that it is unfair that he should have to pay council tax on the property for the period of repairs.

Any decision as to whether council tax is liable to be paid on a property or whether discounts of exemptions should apply can be appealed to a Valuation Tribunal.

The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.

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