The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax exemption and de-listing because another agency is better placed and there is a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that the Council is pursuing her for Council tax on a property which she says is in disrepair.
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.
We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Ms X complains that a property she had let to tenants had been left in a poor state and required significant repairs and renovation. She says that she asked the Valuation Office Agency to de-list the property for Council tax purposes but it remains listed.
Any decision of the Valuation Office Agency is out of our jurisdiction but there is a right of appeal to a Valuation Tribunal against a decision not to de-list.
The Council can also exempt a property from Council tax for reasons listed on its website. Any dispute can be appealed to a Valuation 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 Ms X’s complaint because there is a right of appeal to a Valuation Tribunal and another agency is better placed to deal with the complaint.
Investigator's decision on behalf of the Ombudsman