London Borough of Harrow (22 000 470)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 24 Apr 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about delay in dealing with a council tax exemption request as the matter can be considered by a Valuation Tribunal.
The complaint
- Mr X says that the Council lost his original request for council tax exemption.
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 the Council lost both his letter and email requesting exemption from council tax. The Council says that they have searched the email server and the post room and there is no evidence of his correspondence.
- However, Mr X is not prevented from making a further request and asking for the exemption to be backdated if successful. Any decision to refuse 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
- We will not investigate Mr X’s complaint because he will have a right of appeal to a tribunal.
Investigator's decision on behalf of the Ombudsman