Summary: We will not investigate this complaint about the application of a 100% premium to his Council tax as he could appeal to a Valuation Tribunal.

The complaint

1. Mr X says that the Council acted unfairly in applying a 100% premium to his Council tax as they say the property is empty.

Back to top

The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

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

Back to top

My assessment

6. Mr X says that he is renovating his property but it has taken longer than expected. The Council applied the 100% empty homes premium as the property had been empty for over a year. The Council then agreed to defer the premium for 12 months but has now decided not extend the exemption period further.
7. Any decisions about liability for, or discounts and exemptions from, Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent body that can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.

Back to top

Final decision

8. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman