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 that the Council unreasonably applied an empty homes premium to his property.
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 he is an executor for his late father’s property. He says that he has struggled to sell the property and, after two years, the Council has unreasonably imposed an empty homes premium.
The Council agreed to reduce the period of the premium but, nevertheless, imposed a premium of 150% Council tax.
The Ombudsman cannot determine whether an empty homes premium apply; only a Valuation Tribunal can do this.
Any dispute about liability, discounts or exemptions from Council tax are therefore a matter for 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.
Final decision
We will not investigate Mr X’s complaint because he could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman