Summary: We will not investigate this complaint about the Council refusing Mr X a council tax exemption. This is because the complaint does not meet the tests in our Assessment Code on how we decide which complaints to investigate. There is a right to appeal to a tribunal, which it would be reasonable to expect Mr X to use.

The complaint

1. Mr X complains the Council refused to award a Class G exemption from council tax (for when the law prohibits occupation of a property) for Mr X’s holiday home for several months in 2020 when Mr X could not visit due to the government’s COVID-19 restrictions and guidance.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. 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)(a), as amended)

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How I considered this complaint

3. I considered information provided by the Mr X and the Council.
4. I considered the Ombudsman’s Assessment Code.

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Final decision

5. We will not investigate Mr X’s complaint because he can appeal to the Valuation Tribunal against the Council’s refusal of an exemption. Therefore the restriction in paragraph 2 applies. The tribunal has expertise in this area. It can interpret how the law applies where this is disupted, which is one of the points at issue here. The Ombudsman cannot do that. The tribunal can also award the exemption if it sees fit, whereas the Ombudsman could only make recommendations. For these reasons I consider it reasonable to expect Mr X to go to the tribunal.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman