London Borough of Merton (24 005 837)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 12 Aug 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax premium because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council imposed an empty homes premium on his property which he says was occupied.
The Ombudsman’s role and powers
- 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 the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that the Council sent him a Council tax bill which included the empty homes premium despite his claim that the house was occupied.
- The Council decided to increase the charge on properties empty for more than two years under Section 11A of the Local Government Act 1992 (as amended). Section 66(2) of the same Act says an individual can only challenge these decisions by a judicial review in the High Court. Because of this I cannot investigate how the Council decided this.
- Mr X can, however, appeal against the decision to regard his property as unoccupied. The tribunal is an independent body which 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.
Final decision
- We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman