Summary: We will not investigate Ms X’s complaint the Council refused her a council tax exemption when she was caring for a relative. It is reasonable for Ms X to use her right of appeal to the Valuation Tribunal.

The complaint

1. Ms X complains the Council refused her a carer’s council tax exemption between January 2019 and January 2020 during which time she was caring for her son. Ms X wants the Council to grant her the exemption.

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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 Ms X’s information and reply to the draft decision statement. I have discussed the complaint with her by telephone. I have considered the complaint correspondence and clarified with the Council the right of appeal position.

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What I found

5. The Council says Ms X told it in August 2020 that she moved to care for her son (Ms X was living with her son from 2018 in another council’s area). Ms X tells me when she moved into the Council’s area she did not initially tell it following advice from the other council. Barnet Council says it later exercised its discretion to backdate the single person discount in Ms X’s favour from the date she bought her flat.
6. In October 2020, the Council sent Ms X a council tax exemption application form and then refused to grant the exemption. The Council’s stage 1 complaint reply has confirmed the position. The Council has explained that Ms X does not meet the criteria for a ‘class J’ because she bought her flat after she had moved to care for her son. Ms X tells me the Council did not tell her she had a right of appeal to the Valuation Tribunal.
7. On 15 March 2021, following my contact, the Council has written to Ms X. It has confirmed the reasons for refusing the council tax exemption and explained her right of appeal to the Valuation Tribunal. The Council says it has removed the summons and put recovery action on hold for a month to give Ms X the opportunity to appeal. Ms X tells me she intends appealing.

Analysis

8. I will not investigate Ms X’s complaint for the following reason:
9. The complaint is outside the jurisdiction of the Ombudsman because Ms X has a right of appeal to the Valuation Tribunal if she wants to challenge the Council’s decision not to grant the council tax exemption (see paragraphs 2, 3 and 7 above).
10. It is reasonable for Ms X to use her right of appeal if she wants to challenge the decision. The Valuation Tribunal has the power to grant the exemption.

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Final decision

11. The Ombudsman will not investigate Ms X’s complaint the Council refused her a council tax exemption when she was caring for a relative. It is reasonable for Ms X to use her right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman