North Norfolk District Council (20 008 333)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 22 Dec 2020
The Ombudsman's final decision:
Summary: Mr X complains that the Council will not reduce his council tax liability for a period when he was unable to let his property. We will not investigate this complaint because there was a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council will not reduce his council tax liability for a period when he was unable to let his property.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I have considered the comments of the complainant and the Council and the complainant has commented on the draft decision.
What I found
- Mr X is a landlord and was unable to let his property in April 2020 as the new tenants were unable to occupy the property due to covid restrictions.
- The Council says that no reduction could be made as the property still benefited from Council services at that time.
- Any decision about liability for council tax on a property 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.
Final decision
- I do not intend to investigate this complaint because there was a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman