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
Mr X complains about the application on a Council tax premium on a property he owns which he says is incapable of occupation.
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.
We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X asked the Council in August 2025 to remove the empty homes premium on his second property as it was in need of repair. The Council refused the request and advised him of his right of appeal 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.
The Valuation Tribunal advises those appealing to continue to pay the Council tax to avoid and enforcement (a refund would be made if the appeal was successful).
Mr X could also ask the Valuation Office Agency (a body out of jurisdiction) to remove the property from the Council tax list.
Final decision
We will not investigate Mr X’s complaint because he has a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman