West Devon Borough Council (23 018 516)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 15 Mar 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability as any dispute can be appealed to a Valuation Tribunal.
The complaint
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 the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says the caravan is exempt and therefore he is not liable for Council tax.
- We will not investigate. Any dispute about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.
Final decision
- We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman