Summary: We will not investigate this complaint about a claim for a council tax exemption. It was reasonable to expect Mr X to use his right of appeal to the Valuation Tribunal.

The complaint

1. Mr X complains the Council failed to properly consider his council tax exemption claim. He said his mother’s flat was part of his home and she was a dependent relative and therefore should be exempt. Mr X says the Council relied on inference rather than evidence. He says the Council advised him to appeal to the Valuation Tribunal when this was not a route that was available to him. The Council then refused to consider his complaint about the matter. He says the Council also failed to consider using its discretion

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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.

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How I considered this complaint

4. I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.

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My assessment

5. Mr X complained to the Council regarding the matters in paragraph 1.
6. The Council replied that it considered Mr X’s mother’s flat did not form part of a single property, but was a single property capable of being disposed of in its own right and without breach of any planning consents. It was listed separately for council tax. The Council explained how Mr X could appeal to the Valuation Tribunal if he disagreed with the Council’s decision.
7. We will not investigate this complaint because it was reasonable to expect Mr X to appeal to the Valuation Tribunal regarding the Council’s decision not to award an exemption. Mr X disputes the Council’s decision including its consideration of evidence. This is a matter for the Valuation Tribunal to consider as it would consider the evidence and the Council’s consideration of it. As the Council clearly disagreed with Mr X there was no reason for it to consider its discretion.

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Final decision

8. We will not investigate this complaint because it was reasonable to expect Mr X to appeal.

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Investigator's decision on behalf of the Ombudsman