Bristol City Council (25 022 895)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 05 May 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax premium because there is a right of appeal to a valuation tribunal.
The complaint
- Ms X complains that the Council imposed a Council tax premium on her property despite its poor condition.
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.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that she was carrying out a house renovation but the Council refused to provide any exemption for Council tax despite its condition. The Council then imposed an empty homes premium on the property.
- Disputes about a Council tax premium or exemption 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.
Final decision
- We will not investigate Ms X’s complaint because she has a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman