The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax discounts because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council has imposed unreasonable full Council tax on his properties.
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 is currently developing a property with three flats but the Council has imposed full Council tax on them as they have been empty.
The Council says that a discount has been applied for a year (as per its policy) but now the properties are liable for full Council tax.
Any dispute about discounts or premiums to Council tax bills can be appealed to a 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.
Final decision
We will not investigate Mr X’s complaint because he can appeal to a tribunal.
Investigator's decision on behalf of the Ombudsman