The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax liability as Mr X can appeal to the Valuation Tribunal.
The complaint
Mr X complained the Council is charging him empty property premium council tax when he says the property is not empty but is let to tenants. Mr X wants this to be corrected.
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)
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
The Valuation Tribunal (VT) is an independent body which decides whether a Council’s decision on a person’s liability for council tax is correct. It is the correct body therefore for Mr X to approach with this issue. We are not empowered to make such determinations.
For these reasons, we will not investigate.
Final decision
We will not investigate Mr X’s complaint because he can appeal to the VT against the Council’s decision on his liability.
Investigator's decision on behalf of the Ombudsman