London Borough of Barnet (23 008 341)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 03 Oct 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s refusal to backdate council tax single person discount to 2002. It was reasonable for Mr X to appeal the decision to the Valuation Tribunal which is the body best placed to determine disputes about discounts and exemptions.
The complaint
- Mr X complained about the Council’s decision to refuse his request to backdate his council tax discount to 2002. He says it is unreasonable and that it contradicts decisions on such matters by the Valuation Tribunal in the past.
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.
- We cannot investigate a complaint if someone has already appealed to a tribunal about the same matter. (Local Government Act 1974, section 26(6)(a), as amended)
How I considered this complaint
- I considered the information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X asked the Council to consider his request to backdate council tax single person discount. He asked for it to backdate the discount to 2002 when he says he became eligible for it. The Council initially agreed to backdate the discount to the beginning of the financial year in 2022. He asked for this to be reviewed and it agreed that it would backdate it to 2015 which is the maximum it can do in keeping with the Limitation Act 1980 requirements.
- Mr X remained dissatisfied and appealed the Council’s decision to the valuation tribunal in 2023. Mr X has exercised his right of appeal to an independent tribunal and we cannot consider the matter further. The decision of the Valuation Tribunal will be binding on Mr X and the Council.
Final decision
- We will not investigate this complaint about the Council’s refusal to backdate council tax single person discount to 2002. It was reasonable for Mr X to appeal the decision to the Valuation Tribunal which is the body best placed to determine disputes about discounts and exemptions.
Investigator's decision on behalf of the Ombudsman