The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax exemptions and discount as they can be appealed to a Valuation Tribunal.
The complaint
Mr X complains about delays by the Council in providing him with information relating to his property and its liability for council tax.
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 disputes the refusal to award a council tax exemption for empty occupation and a single occupancy discount on a property he recently bought.
The Council provided an explanation in March 2022. Mr X says that the Council has not properly responded to his further emails from this date.
Only a Valuation Tribunal can determine any dispute about entitlement to council tax exemption or discount. 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.
The Ombudsman would not investigate a matter which is subsidiary to the main complaint where that main 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