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

The complaint

1. Mr X complains that the Council has improperly applied a Council tax premium to 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 cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)

The law says we cannot normally investigate a complaint when someone could take the matter to court. However, we may decide to investigate if we consider it would be unreasonable to expect the person to go to court. (Local Government Act 1974, section 26(6)(c), 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 previously appealed to a valuation tribunal against the imposition of a Council tax premium and succeeded (the Council refunded his extra payments). He complains that the Council has since applied the premium again to his property.
8. Any dispute about premiums for Council tax 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.
9. The valuation tribunal advises that any disputed tax should be paid whilst an appeal is underway to avoid enforcement action.
10. The law also provides that any argument that a Council tax premium is not legal can only be determined by Judicial Review. The complaint is therefore out of jurisdiction.

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Final decision

11. We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal and the courts.

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Investigator's decision on behalf of the Ombudsman