Summary: We cannot investigate this complaint about the date from which the Council has charged council tax and its decision not to award a council tax exemption. This is because the complainant has appealed to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, disagrees with the Council’s decision to charge council tax from March to August 2020. Mr X bought a property in March but could not move in until August due to lockdown and a lack of flooring. Mr X applied for a class G exemption which the Council refused. Mr X wants the Council to waive the council tax.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. We cannot investigate a complaint if someone has appealed to a tribunal about the matter. (Local Government Act 1974, section 26(6), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability. The law says people must pay the council tax while waiting for an appeal with the tribunal.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X disagrees with the Council’s decision to charge council tax from March to August 2020. He also disagrees with the Council’s decision not to award a class G exemption. Councils can award a class G exemption when the law prohibits occupation of a property. Mr X has appealed to the Valuation Tribunal and is waiting for a hearing date.

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Final decision

7. I cannot investigate this complaint because Mr X has appealed to the Valuation Tribunal. The law says we cannot investigate any matter which is the subject of an appeal to the tribunal. This restriction will continue to apply if Mr X loses the appeal.

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Investigator's decision on behalf of the Ombudsman