London Borough of Hackney (24 000 488)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 16 Jun 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s pursuit of Miss X for unpaid council tax empty property premiums. This is because Miss X has right of appeal to the Valuation Tribunal; it would be reasonable for her to use it.
The complaint
- Miss X complained the Council retrospectively applied an empty property premium to her council tax account without informing her.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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 Miss X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Miss X complained to the Council in late 2023 after receiving correspondence showing a large outstanding balance relating to council tax.
- The Council advised the balance was comprised of empty property premiums applied to the account retrospectively from 2019 when the property became unoccupied and unfurnished. The Council apologised for the inconvenience this caused and offered Miss X a payment plan.
- Miss X was unhappy with the Council’s actions as she believed she should not be held liable for the premiums before 2023 and brought her complaint to the Ombudsman.
- The Ombudsman will not usually exercise discretion to investigate a complaint where the complainant has right of appeal to a tribunal and it would be reasonable for them to use it. The Valuation Tribunal was set up to determine liability regarding cases like these. It is therefore open to Miss X to refer this matter to the Valuation Tribunal as it is best placed to decide whether she is liable for the outstanding amount the Council is pursuing her for.
Final decision
- We will not investigate Miss X’s complaint because she has right of appeal to the Valuation Tribunal; it would be reasonable for her to use it.
Investigator's decision on behalf of the Ombudsman