Reading Borough Council (26 001 016)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 07 Jul 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 unfairly imposed a Council tax premium on her property despite her difficulty in selling the property.
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 a property she had previously rented out was to be sold. However, due to delays she was unable to sell the property before a Second home Council tax premium was added. She says that this is unfair.
- Any dispute about Council tax premiums 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 there is a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman