Watford Borough Council (23 013 675)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 30 Nov 2023
The Ombudsman's final decision:
Summary: We will not investigate Ms B’s complaint about the Council’s refusal to apply a council tax exemption to her uninhabitable property. This is because it is reasonable for Ms B to put in an appeal to the Valuation Tribunal.
The complaint
- Ms B complains the Council has refused to apply a council tax exemption to her property. Ms B says the property is uninhabitable and her family is living at another property while building work takes place. Ms B would like the Council to make the property exempt from council tax until it becomes habitable.
The Ombudsman’s role and powers
- We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start an investigation if we decide there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
- 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 Ms B.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Every domestic property has a council tax band. The Valuation Office, which is part of central government, decides this. This is not a decision made by the Council.
- If Ms B considers the property is derelict and so should be removed from the council tax valuation list, she can challenge the property’s council tax band by contacting the Valuation Office. If the Valuation Office does not change its decision, Ms B may challenge the decision by putting in an appeal to the Valuation Tribunal. I find it is reasonable for Ms B to do this.
- In addition, if Ms B considers the property meets the criteria for awarding a council tax exemption or discount, she may put in an appeal against the Council’s decision to the Valuation Tribunal. The Tribunal is an independent expert body whose decisions are binding on the Council. I find it is reasonable for Ms B to put in an appeal to the Valuation Tribunal.
- So, we will not investigate this complaint.
Final decision
- We will not investigate Ms B’s complaint because it is reasonable for her to put in an appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman