Breckland District Council (24 011 369)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 15 Oct 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax premium as there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council unreasonable imposed an empty homes premium to his Council tax.
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 imposed an empty homes premium to his Council tax despite his assertion that the property was uninhabitable due to work being carried out.
- The Council says that Mr X was invited to apply to have the property de-listed by the Valuation Office Agency, but no application was made. In the absence of evidence of occupation, the Council confirms the premium added to the Council tax bill.
- Any dispute about Council tax liability or exemption/discount can be appealed to a Valuation Tribunal. 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 the Valuation Office Agency and the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman