The Ombudsman's final decision
Summary: We will not investigate this complaint about liability for Council tax as the matter could be appealed to a Valuation Tribunal.
The complaint
Mr X complains that Council delays in assisting him meant that it was difficult to prove that his property should not be liable for Council tax.
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 and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X bought a property in November 2022 which he considered to be uninhabitable and told the Council in December 2022. The Council wrote to him in January 2023 to advise that such properties could receive an exemption for 12 months. Mr X could not open the document to apply for this.
Mr X was finally able to submit the form on 24 February and the property was demolished on 24 March.
The Council advised on 1 May that the property could be removed from the Council tax list but sought supporting evidence. Mr X found this difficult as the property had been demolished. The Council imposed Council tax from November 2022 to 24 March 2023.
Whilst I appreciate Mr X’s frustration with the delays, he had a right of appeal to a Valuation Tribunal over the date of liability. He could submit his evidence to the Valuation Tribunal and they could determine the matter independently. 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.
Investigator's decision on behalf of the Ombudsman