Luton Borough Council (23 015 826)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 12 Feb 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s decision to charge Mr X council tax on two properties he has built on his land. This is because Mr X has right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.
The complaint
- Mr X complained the Council is charging him council tax on two properties which have been found to be in breach of the Council’s planning conditions.
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.
How I considered this complaint
- I considered information provided by Mr X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment 4
- Mr X was granted permission by the Council to build two properties on his land and this took several years to complete. In October 2022, the Council made Mr X aware that he needed to pay council tax on the properties, which he did.
- However, Mr X then received notice from the Council that the properties were in breach of several planning conditions. Mr X complained to the Council that it was unfair to expect him to continue paying council tax on properties that were still in development. The Council advised that the properties appeared to be complete, but it would investigate further and notify him if he no longer needed to pay council tax.
- Mr X brought his complaint to us as he remains unhappy with the situation. The Ombudsman cannot determine whether Mr X should remain liable for paying council tax on the two properties; that is the role of the Valuation Tribunal. It is therefore open to Mr X to refer his complaint to Tribunal as he has right of appeal, and it would be reasonable for him to use it.
Final decision
- We will not investigate Mr X’s complaint because he has right of appeal to the Valuation Tribunal and it would be reasonable for him to use it.
Investigator's decision on behalf of the Ombudsman