Summary: We will not investigate Mr B’s complaint about the Council charging council tax for a period when his new properties were not ready for occupation. This is because it was reasonable for Mr B to put in an appeal to the Valuation Tribunal.

The complaint

1. Mr B complains the Council used the wrong date when charging him council tax for new flats which were under construction and uninhabitable at the time. Mr B would like the Council to refund the council tax he paid.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The Act 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)
4. 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

5. I considered information provided by Mr B.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr B had a right of appeal to the Valuation Tribunal against the completion notices issued by the Council for these properties. These notices advised Mr B when these properties were to be treated as completed for council tax purposes. Mr B had four weeks to put in an appeal to the Valuation Tribunal.
8. It is the role of the Valuation Tribunal not the Ombudsman to decide such appeals and we generally expect this process to be used.
9. I find it was reasonable for Mr B to put in an appeal to the Valuation Tribunal. So, we will not investigate this complaint.

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Final decision

10. We will not investigate Mr B’s complaint because it was reasonable for him to put in an appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman