North Norfolk District Council (22 000 215)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 19 Apr 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s refusal to provide exemption from council tax for Mr X’s property because he could appeal to a Valuation Tribunal.
The complaint
- Mr X, a landlord, says that he should not have to pay council tax on a property which was empty and in a poor state.
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 complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that his tenants left his property in a very poor state. He says that it is unfair that he should have to pay council tax on the property for the period of repairs.
- Any decision as to whether council tax is liable to be paid on a property or whether discounts of exemptions should apply can be appealed to a Valuation Tribunal.
- The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.
Final decision
- We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman