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
Ms X complains about an empty home premium applied to a property her company bought.
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
Ms X says that her company bought a property in 2021 for renovation. She is unhappy that the Council unfairly applied an empty homes premiums to the Council tax.
Any dispute about a Council tax premium for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
Any dispute as to whether a property should be listed for Council tax purposes can be appealed to the Valuation Office Agency (a body out of our jurisdiction).
Final decision
We will not investigate Ms X’s complaint because there is a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman