West Suffolk Council (24 011 913)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 27 Nov 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
- Ms X complains that the Council imposed an empty home premium to a property she owned despite the difficulties she had preparing the property for let.
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
- Ms X says that, following the death of her mother, a property she co-owned with her needed significant repair and renovation.
- As this continued beyond the two year premium period, the Council imposed a Council tax premium from the date the property had been empty for two years.
- Mr X says that the Council is not legally allowed to do this and should have made a discretionary decision to waive the extra Council tax.
- Any dispute about the application of a premium or refusal to exercise discretion 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 Ms X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman