The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax premiums because there is a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that the Council unfairly imposed a Council tax premium on her 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
Ms X says that the Council imposed an empty homes Council tax premium on her second property unfairly as she was carrying our improvements to the house at the time.
The Council says that the premium applied from the period the property was empty for over 12 months to when a new tenant was placed in the property.
Any dispute about liability for an empty homes premium 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 Ms X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman