Summary: We will not investigate this complaint about a Council tax exemption and Council tax support because there is a right of appeal to a Valuation Tribunal. The complaint about delay has been remedied.

The complaint

1. Mr X complains that the Council did not tell him of a possibility of a Council tax exemption for the period his property was being refurbished. He is also unhappy that the Council failed to provide Council tax support.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X bought a property in January 2025 but did not move into it until June as he was renovating the building.
8. The Council says it was not told of the state of the building until June 2025 and so full Council tax was sought for that prior period. Following such notification, the Council awarded a 100% reduction from January and Council tax single occupancy from June 2025. The Council apologised for failing to place any enforcement on hold and has waived the charges.
9. Any refusal to backdate Council tax support (or any dispute about Council tax exemption) could 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.

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Final decision

10. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and part of the complaint has been remedied.

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Investigator's decision on behalf of the Ombudsman