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 a Council tax premium has been unfairly added to his Council tax bill.
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 says that a Council tax premium has been added unfairly because the property he bought in 2024 is not a second home.
The Council says that an empty homes premium applied as it had been empty for the requisite period prior to purchase.
Any dispute about the application of a Council tax 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.
Mr X also complains about the way the Council dealt with his enquires about the matter. However, the courts have said we can decide not to investigate a complaint about any action by an organisation concerning a matter which the law says we cannot investigate. (R (on the application of M) v Commissioner for Local Administration [2006] EHWCC 2847 (Admin)).
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