Tonbridge and Malling Borough Council (23 010 719)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 Dec 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because they appealed to a Valuation Tribunal.
The complaint
- Mr and Ms X complain that the Council unreasonably decided that their property was not uninhabitable and therefore liable for Council tax.
The Ombudsman’s role and powers
- We cannot investigate a complaint if someone has appealed to a tribunal or a government minister or started court action about the matter. (Local Government Act 1974, section 26(6), 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.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr and Ms X bought a property for development in July 2021 which they say was uninhabitable due to the amount of work required. However, they paid Council tax on the property from July 2021 to March 2022. In December 2021 they wrote to the Council asking that they receive a full discount as it was uninhabitable.
- The Council decided that the property did not meet the criteria and a new bill was issued for 2022/3. As the complainants did not pay on time, costs were added to the bill (which was subsequently paid in full).
- The complainants appealed but the Council reviewed its decision and awarded the discount before the appeal hearing.
- The Ombudsman cannot investigate any matter which has been appealed to a Valuation Tribunal. Further, the Valuation Tribunal advises those appealing to pay any disputed Council tax to avoid any charges (a refund could then be paid if successful).
- I note that the Council paid compensation of £100 to reflect an error made initially in the decision about the period of discount. Nevertheless, any dispute about the discount or the period it covered was a matter for the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman