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
Mr X says that they have been unable to renovate or sell an inherited property due to Covid.
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 and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X’s mother died in March 2021. The property itself was exempt for a period up to and after probate.
The Council says that it only became aware in July 2024 that probate had been granted in 2021. A backdated bill was issued. This reflected the Council’s decision to apply an empty homes premium to properties empty over two years. This was further increased by a decision to apply the premium for empty houses over one year.
Mr X says that Covid meant that it was difficult to sell the property. The Council’s decision not to exercise its discretion to waive the 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.
The law provides that the principle of Council tax premiums can only be challenged by Judicial Review.
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