London Borough of Barnet (26 012 734)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 05 Aug 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s decision, not to apply council tax exemption on a property. This is because the complainant has an appeal right with a tribunal, to challenge the Council’s decision here. And it is reasonable to expect them to use this appeal right, because only the tribunal can achieve what they are looking for.
The complaint
- X says the Council was wrong not to have applied a council tax exemption to an empty property. X said because the property was uninhabitable, due to damage, they are entitled to an exemption. X says the Council’s actions has caused them financial hardship.
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 tribunal is an independent expert body. The Council must do what the tribunal tells it to. We cannot tell the Council it must provide an exemption to a property.
How I considered this complaint
- I considered information provided by the complainant and I considered the Ombudsman’s Assessment Code.
Final decision
- We will not investigate X’s complaint because they can appeal to a tribunal, and unlike us, the tribunal can overturn the Council’s decision if it believes the decision was wrong.
Investigator's decision on behalf of the Ombudsman