Summary: We will not investigate this complaint about the Council charging the complainant an empty property council tax on a second property he owns. This is because the complainant can use his right of appeal to the Valuation Tribunal if he considers the Council has wrongly applied its policy.

The complaint

1. The complaint who I will call Mr X says the Council was wrong to apply an empty property council tax premium on a second home he owns.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The law says we cannot normally investigate a complaint when someone can appeal 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 appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. 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

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. The Council added an empty property council tax premium to Mr X’s council tax bill because it received information that the property was empty an unfurnished since 2019.
8. Mr X feels the Council has not demonstrated that the property was unfurnished and not take into account the personal issues he and his family were facing at the time. He therefore considers that the premium has been wrongly.
9. I will not investigate Mr X’s complaint. This is because it is a complaint about liability and therefore he has a right to appeal to the Valuation Tribunal, the body which deals with council tax disputes.

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Final decision

10. We will not investigate Mr X’s complaint because it is reasonable to expect him to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman