Summary: We will not investigate this complaint about the Council’s decision to apply a council tax premium to second property owned by the complainant. This is because the Council’s decision is on account of it regarding the second property as unoccupied which carries a right of appeal to a statutory tribunal. We also cannot investigate the Council billing the complainant for unpaid council tax and taking further action as the matter is subject to liability proceedings in court.

The complaint

1. The complainant (Miss X) is complaining on behalf of Mrs Z about the Council’s decision to impose a premium council tax charge for a second property she owns. Miss X says the Council’s decision is based on a flawed assessment that the second property is empty and unoccupied, despite Mrs Z regularly staying there.
2. In summary, Miss X says the Council is wrongly demanding payment of approximately £20,000 from Mrs Z on account of the premium rate. She also says Mrs Z is suffering serious distress due to the Council perusing her for payment. As a desired outcome, Miss X wants the Council to cease invoicing Mrs Z at the premium rate and clear the outstanding balance it has determined in error.

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The Ombudsman’s role and powers

3. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).
4. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this. (Local Government Act 1974, section 26(6)(a), as amended).

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How I considered this complaint

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

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My assessment

6. Part of the complaint relates to the Council billing Mrs Z for payment of unpaid council tax. However, we cannot by law investigate this because the Council has issued a court summons in respect of the arrears it considers owed. This means the Council has commenced liability proceedings and I note Mrs Z has appeared in the magistrates’ court as part of those proceedings. We have no jurisdiction to investigate a complaint concerning a matter which is, or has been, subject to court proceedings and the restriction I outline at Paragraph 3 (above) applies.
7. In addition, we will not investigate Mrs Z’s complaint that the Council has acted in error by regarding her second property as empty and unoccupied. This is because the Council’s decision to impose a premium charge on that basis carries a right of appeal to the Valuation Tribunal. This is the appropriate body to consider such disputes, and Mrs Z’s reasons as to why the premium charge should not apply. The Council has informed Mrs Z of her right of appeal on multiple occasions and I see no exceptional reason why it would be unreasonable for her to do so. The restriction I outline at Paragraph 4 (above) applies

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Final decision

8. We will not investigate this complaint as Mrs Z could reasonably exercise her right of appeal to the Valuation Tribunal. We cannot investigate the Council seeking recovery of council tax arrears as the matter is subject to proceedings in court.

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Investigator's decision on behalf of the Ombudsman