Preston City Council (21 018 225)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 24 Mar 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council refusing to exempt Mr X’s property from council tax liability during a renovation. This is because Mr X can ask the valuation tribunal to consider liability.
The complaint
- Mr X complains the Council has not applied a council tax exemption while the property was undergoing renovations and was empty.
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 considered information provided by the Mr X.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X applied for a discount of council tax due to ongoing renovation work and the property being empty.
- The valuation tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- It is reasonable for Mr X to use his right to appeal to the tribunal.
Final decision
- We will not investigate Mr X’s complaint because it is reasonable to expect Mr X to appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman