Summary: Mr X complains the Council refuses to extend his council tax exemption period. We will not investigate this complaint because he can appeal to a Valuation Tribunal.

The complaint

1. Mr X complains the Council refuses to extend his council tax exemption period.

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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 the Council and the complainant has commented on the draft decision.

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What I found

5. Mr X is renovating his property and says that it is uninhabitable as a result. He says that the Council will not extend the empty property council tax exemption despite delays caused by covid restrictions.
6. Any dispute about council tax exemptions can be appealed to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
7. Mr X could also ask the Valuation Office Agency to delist the property from council tax if the house is uninhabitable.

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Final decision

8. I do not intend to investigate this complaint because there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman