The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax premium because there is a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that the Council has unreasonably imposed a Council tax premium on a property she inherited.
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 she inherited a property in 2022 but following delays, was not able to place the property on the market until August 2023. Following which, the Council imposed an empty homes premium to her Council tax.
Any dispute about Council tax premiums 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.
Ms X can also request the Council use its discretion to waive the premium. This also could carry a right of appeal to a Valuation Tribunal.
Final decision
We will not investigate Ms X’s complaint because she has a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman