Summary: We will not investigate this complaint about council tax liability and exemptions because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains on behalf of two brothers who are unhappy that the Council has made one exempt from council tax as it affected the other’s liability.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X represents two brothers who live at the same property and were both jointly liable for council tax,
7. He says that the Council made a decision to exempt one of the brothers from council tax due to his health.
8. The Council has backdated this, and, as a result, amended the other brother’s council tax liability (as he now received a 25% single occupancy discount).
9. Any dispute about an exemption for council tax can be determined on appeal to a Valuation Tribunal. 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.
10. The brother who was made exempt will receive a repayment of all council tax payments for the period in question.
11. Any dispute about repayment of overpaid council tax to the exempt person is a private matter between the two brothers.

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Final decision

12. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman