Summary: We will not investigate this complaint about Council tax because there is a right of appeal to a valuation tribunal and the matter has been remedied.

The complaint

1. Mr X complains that the Council unfairly imposed a Council tax premium, held him liable for Council tax and took enforcement action against him.

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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 ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

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

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My assessment

7. Mr X says that his tenant left his property in December 2023 and the property was uninhabitable from that point onwards.
8. The Council issued a Council tax bill for the property and added an empty homes premium in August 2024. Mr X appealed against liability and the premium in July 2025.
9. He is upset that the Council continued to enforce the debt (obtaining a Liability Order and instructing enforcement agents) despite his appeal.
10. The Council has since waived the legal and enforcement fees and removed the premium.
11. Any dispute about liability or Council tax premium can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
12. The valuation tribunal advises appellants that the Council is entitled to take enforcement action notwithstanding a current appeal and so are advised to pay any outstating debt (recoverable on successful appeal). It is not therefore fault for a Council to pursue enforcement action whilst an appeal is in process.
13. I am further satisfied that the Council’s actions are a remedy to this complaint.

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Final decision

14. We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal and the matter has been remedied.

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Investigator's decision on behalf of the Ombudsman