London Borough of Enfield (24 012 715)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 04 Nov 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the application of a Council tax premium because there is a right of appeal to a Valuation Tribunal.
The complaint
- Ms X complains that the Council increased the Council tax payable on a property which she was trying to sell following probate.
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 she had difficulty selling her late mother’s house and, as a result of delays, an empty home premium was added to the Council tax liability.
- Any dispute about liability, premiums or the Council’s refusal to use its discretion to waive a bill, 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 she could appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman