Summary: We will not investigate this complaint about Council tax liability and premiums because there is a right of appeal to a Valuation Tribunal and part of the matter relates to a body out of jurisdiction.

The complaint

1. Mr X complains that the Council has charged Council on tax on a property which is holiday accommodation and is prohibited form alternative use by its planning permission.

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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.
4. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)

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How I considered this complaint

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

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My assessment

7. Mr X says that he bought a farm and a holiday let cottage in 2017 but the Council has determined that the holiday let property should be liable for Council tax and an empty homes premium as it has been empty for over two years. He says that the planning permission does not allow residential use.
8. The Council says that the listing of a building is a matter for the Valuation Office Agency; a body out of our jurisdiction. The decision to apply a premium is a matter which can be appealed to a Valuation Tribunal. Further any exemption that may apply due to restricted planning use can also be appealed to a Valuation Tribunal.
9. 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.

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Final decision

10. We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal and part of the complaint relates to a body out of jurisdiction.

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Investigator's decision on behalf of the Ombudsman