Summary: Mr X complains that he has been forced to pay Council tax on properties he says are derelict. The Ombudsman will not investigate this complaint because there is a right of appeal to a Valuation Tribunal about exemptions from Council tax.

The complaint

1. Mr X complains that he has been forced to pay Council tax on properties he says are derelict.

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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 have considered the comments of the complainant and he was given an opportunity to comment on the draft decision.

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What I found

5. Mr X is a landlord and says that some of his properties are derelict and he disputes the liability for Council tax on other properties.
6. Any decision to refuse an exemption for Council tax can be appealed 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.
7. The decision as to whether a property is so derelict as to not be liable for Council tax is a decision made by the Valuation Office Agency. Their decision is out of our jurisdiction and can also be appealed to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman