Summary: Ms X disputes her council tax liability. We will not investigate this complaint because this can be appealed to a Valuation Tribunal.

The complaint

1. Ms X disputes her council tax liability.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.
6. I considered the complainant’s comments on my draft decision.

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My assessment

7. Ms X says that the Council was wrong to apply a council tax empty homes premium to her property.
8. The Council says that they were told by Ms X that the property had been empty since January 2019. They therefore applied the 150% premium from January 2021.
9. Ms X says that this should not have been applied. Any dispute about council tax liability can be appealed to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
10. The complaint is therefore out of jurisdiction.

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Final decision

11. I do not intend to investigate this complaint because there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman