The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability and premiums because there is a right of appeal to a Valuation Tribunal.
The complaint
Mr X complains that, as executor of his mother’s estate, the Council acted unreasonably in charging Council tax on his mother’s property despite the difficulty in selling the house.
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 his mother’s stay in a care home was funded as part of a deferred payment scheme whereby a charge was put on the property for later payment, once sold.
He says that there were problems selling the property and the Council imposed an empty homes premium due to the length of time spent empty.
Following his complaint, the Council used its discretion to remove the premium but the Council tax charge itself remained.
Any decision to impose a Council tax premium on a property (or the liability itself) 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 there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman