The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s decision to apply an empty property council tax exemption from a date Mr X disagrees with. This is because Mr X has right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.
The complaint
Mr X complained the Council has applied an empty property council tax exemption to his property from an incorrect date.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
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)
How I considered this complaint
I considered information provided by Mr X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X complained to the Council about a discrepancy between the date he says his tenants vacated his property and the date from which the Council applied an empty property council tax exemption.
The Council did not uphold the complaint and told Mr X to refer the matter to the Valuation Tribunal if he remained unhappy.
The Ombudsman will not usually exercise discretion to investigate complaints where the complainant has right of appeal to a tribunal. In this case, Mr X can appeal the Council’s decision to the Valuation Tribunal. There is therefore no good reason to exercise discretion to investigate.
Final decision
We will not investigate Mr X’s complaint because he has right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.
Investigator's decision on behalf of the Ombudsman