Summary: Mr X complains that the Council has not backdated his council tax exemption. We will not investigate this complaint because he can appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council has not backdated his council tax 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 considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.
6. The complainant had an opportunity to comment on my draft decision.

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My assessment

7. Mr X sought and obtained council tax exemption from the Council. However, he says that this should be backdated to 2001.
8. Any decision about exemption from council tax 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.

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Final decision

9. I do not intend to investigate this complaint because there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman