West Oxfordshire District Council (24 011 406)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 15 Oct 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal and a Planning Inspector.
The complaint
- Mr complains that the Council charged him Council tax on a property he was demolishing.
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.
- The law says we cannot normally investigate a complaint when someone can appeal to a government minister. 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)(b), as amended)
- The Planning Inspector acts on behalf of the responsible Government minister. The Planning Inspector considers appeals about:
- Delay – usually over eight weeks – by an authority in deciding an application for planning permission
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X obtained planning permission to demolish a property but was still required to pay Council tax on the property whilst he applied for planning permission.
- Any decision about Council tax liability or exemptions/discounts can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
- Any disagreement as to whether planning permission was required or delay in reaching a decision could reasonably be appealed to a Planning Inspector
Final decision
- We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal and Planning Inspector.
Investigator's decision on behalf of the Ombudsman