Mid Devon District Council (23 005 576)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 Aug 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X says that the Council wrote to him with a backdated Council tax bill which he considers to be unfair.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone can appeal to a tribunal about the same matter. 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 he recently received a Council tax bill for charges going back to 2011. The Council says the bill was sent after planning permission was granted for a certificate of lawful use which meant that the vehicle he was living in became liable for Council tax.
- Any dispute about liability for 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.
- Further, he can ask the Valuation Office Agency to de-list the dwelling if he considers it should not be taken into account for Council tax. He can also apply for backdated Council tax support/benefit for the period in question.
- For these reasons the complaint would not be investigated by the Ombudsman.
Investigator's decision on behalf of the Ombudsman