Summary: We will not investigate this complaint about Council tax liability or the Council’s handling of this complaint. This is because Ms X has the right of appeal to the Valuation Tribunal and it is reasonable to expect her to exercise this right.

The complaint

1. Ms X complained the council have billed her an empty home Council tax premium of 100% a year after they said the amount was due. This relates to Ms X’s late mothers property, which Ms X was trying to sell. Ms X also complained about the Council’s customer service in relation to this matter.
2. Ms X said this caused stress because it would be difficult to collect this amount from the beneficiaries.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. 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)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Ms X complained the Council billed her an empty home Council tax premium of 100% for the tax year 2024-2025 in 2025, after she has already paid the standard amount of Council tax for the year. Ms X disputes this amount should be paid.
9. Any dispute about Council Tax liability or the application of a Council tax premium can be determined by the Valuation Tribunal.
10. The Tribunal is an independent body which holds the power to determine liability in these kinds of disputes. This is a power the Ombudsman does not hold.
11. As we cannot investigate the substantive matters of the complaint, we will not investigate the Council’s handling of the complaint because it is not proportionate to do so.

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Final decision

12. We will not investigate Ms X’s complaint because she has a right of appeal to Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman