The Ombudsman's final decision
Summary: We will not investigate this complaint about liability for a Council tax premium because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that the Council imposed an empty homes premium on his property despite his occupation of that property.
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.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that he bought a property at a date in 2022 (date A) and told the Council he had not moved in yet as the property was being renovated. The Council says that they check properties to see if they remain empty and a visit two months after Date A showed that the property remained empty.
The Council says that Mr X then said he had moved into the property the day he bought the property. The Council has asked for evidence to prove this.
Any dispute about the date of liability for Council tax can be appealed to a 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.
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