London Borough of Enfield (26 001 618)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 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
- Mr X complains that the Council has unfairly imposed a Council tax premium on a property for which he is executor.
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
- Mr X, as executor of his aunt’s estate, says that the Council has imposed a Council tax premium on her property as it had been empty for over a year. He says that the Valuation Office Agency had previously decided that the property was uninhabitable and so not liable for Council tax (although this then changed back).
- Any dispute about liability or 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.
Final decision
- We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman