Summary: We will not investigate this complaint about a Council tax exemption because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains as executor of his parent’s estate that a Council tax exemption should have been applied.

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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 and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says that the Council should provide a refund of Council tax toward the estate because his mother should have been exempt from Council tax.
7. The Ombudsman cannot determine whether an entitlement to a discount or exemption should apply; only a Valuation Tribunal can do this.
8. Any dispute about liability, discounts or exemptions from Council tax are therefore a matter for the Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.

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Final decision

9. We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman