Summary: We will not investigate this complaint about whether a property is exempt from council tax. Mr X could reasonably use his tribunal appeal right. It would be disproportionate to investigate the Council’s handling of communications and complaints and when we are not investigating the substantive matter about the exemption.

The complaint

1. Mr X complains the Council has been charging him council tax on a property he says the law exempts from council tax and has not replied to his complaint or his request for a refund. He says this has resulted in him paying money he does not owe and going to inconvenience and expense pursuing the matter.

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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 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)
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 a copy letter from the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. A Class F council tax exemption applies to a property whose owner has died and where nobody else is a qualifying person to pay council tax for the property. Mr X says the property for which the Council has been charging him council tax should instead have a Class F exemption.
7. With such disputes, the person from whom the Council demanded council tax can appeal to the Valuation Tribunal after getting a final decision from Council. Here, there does not appear to have been a final decision yet. On 11 September 2022, Mr X wrote to the Council arguing the property should be exempt. The Council recently sent us a copy of a response dated 28 September 2022 stating why it believed the property was not exempt. I do not regard that response as a final decision on the matter because:
1. the Council’s letter said it was a ‘business as usual’ response;
2. it invited Mr X to complain if he was dissatisfied with the response;
3. it did not tell Mr X about his right to appeal to the Valuation Tribunal, which we would reasonably expect a definitive response to do, as the Tribunal is the next stage; and
4. when we recently contacted the Council about the complaint, the Council said if Mr X disagrees about the exemption, he can give the Council further evidence. So the Council is evidently still prepared to consider the matter itself.
8. Mr X seemingly did not receive the Council’s letter as he told us he had not had a reply to his letter of 11 September 2022. Anyway, the key point here is that, if Mr X believes the property is exempt, he can put his reasons to the Council and seek a final decision. He can then appeal to the Valuation Tribunal if he remains dissatisfied. That is the route the law provides for deciding such disputes, so we normally expect people to use it. Mr X is able to pursue matters. I consider it would be reasonable to expect him to use his tribunal appeal right.
9. Mr X is also unhappy with the Council’s handling of his communications. He says the Council did not reply to his letter in September 2022. As explained above, it appears the Council did reply. Mr X also says the Council did not reply to a letter he sent chasing a response to his first letter. Anyway, it is not a good use of public resources to investigate complaints about a council’s communications and complaint procedures, if we are unable to deal with the substantive issue.

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Final decision

10. We will not investigate Mr X’s complaint. Mr X could reasonably use his tribunal appeal right on the substantive point about the council tax exemption. It would be disproportionate to investigate the Council’s handling of complaints and communications when we are not investigating the substantive point.

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Investigator's decision on behalf of the Ombudsman