The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax premium as there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that a Council tax empty homes premium has been added to his Council tax despite his argument that the property has been occupied.
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 told the Council in 2022 that he had first occupied his house in June 2020. The Council applied an unoccupied premium on his property in June 2022.
Mr X says that the Council now accepts that he occupied the house due to evidence he provided. Nevertheless, the Council says a visit still needs to be made to confirm this.
The Council decided to increase the charge on properties empty for more than two years under Section 11A of the Local Government Act 1992 (as amended). Section 66(2) of the same Act says an individual can only challenge these decisions by a judicial review in the High Court. Because of this I cannot investigate how the Council decided this.
Mr X can however appeal any decision that the charge is appropriate to 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.
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