The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax completion notice because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council held him liable for Council tax on two properties which had not yet been completed.
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 owns two properties but were uninhabitable as they had no water supply.
The Council says that a visit was made to the properties and it was concluded that the properties should become liable for Council tax. They add that they consider a property liable when the basic structure is complete with internal walls and floors laid. A completion notice was issued.
Mr X was told of his right of appeal to a Valuation Tribunal against the Council’s decision. 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 could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman