London Borough of Merton (25 016 287)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 18 Feb 2026
The Ombudsman's final decision:
Summary: We will not investigate Ms X’s complaint about two Council’s decisions. Firstly, to apply an empty property levy on her home and secondly, to classify a property as a House of Multiple Occupation. This is because Ms X had rights of appeal to a Tribunal on both decisions.
The complaint
- Ms X complains about a Council decision to apply an empty property levy on her home. She also complains about the Council’s subsequent decision to designate her home as a House of Multiple Occupation (HMO).
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.
- The First-tier Tribunal (Property Chamber) deals with appeals against a council decision that your property is a HMO.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X complains about a Council decision to apply an empty property levy on her home in April 2025 despite her living in her property since 2024. She also complains about a subsequent Council decision to designate her property as a HMO.
- Any dispute about a Council tax levy can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions.
- Any dispute about a Council tax decision to classify a property as a HMO can be appealed to the First-tier Tribunal (Property Chamber) which handles residential property disputes. The Tribunal is an independent body providing dispute resolution for residential property disputes.
- I see no reason why appeals could not have been made in this complaint and so the complaint lies outside our remit.
Final decision
- We will not investigate Ms X’s complaint because she had a right of appeal to Tribunals on both Council decisions.
Investigator's decision on behalf of the Ombudsman