Plymouth City Council (23 021 354)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 16 Apr 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax exemption because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council will not exempt him from Council tax (for medical reasons) despite a previous Council applying that exemption.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (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.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he is entitled to a Council tax exemption based on disability at his current Council. However, his previous Council did not award him that exemption and is pursuing him for Council tax arrears.
- Any dispute about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman