Summary: We will not investigate this complaint about Council tax premiums because there is a legal remedy and a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council has imposed a Council tax premium on his property.

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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 have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))

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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 the Council did not properly consider the decision to impose Council tax premiums on unoccupied properties. His property has had a Council tax premium imposed on it as a result.
8. If a Council decides to impose a Council tax premium on properties the law says someone can only challenge this decision by a judicial review in the High Court. Because of this I cannot investigate how the Council decided this. (Section 11A of the Local Government Act 1992 as amended)
9. Any dispute about the specific application of a Council tax premium 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.

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Final decision

10. We will not investigate Mr X’s complaint because he has a legal remedy and a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman