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

The complaint

1. Mr X complains that the Council unfairly imposed a Council tax premium and refused to grant discretionary relief.

Back to top

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.

Back to top

How I considered this complaint

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

Back to top

My assessment

6. Mr X owns a property which is empty and attracted a Council tax empty homes premium. The Council granted discretionary relief for the period 2021 to 2022 but not subsequent years.
7. Any dispute about the imposition of the premium or the refusal of discretionary relief is a matter for the 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.

Back to top

Final decision

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

Back to top

Investigator's decision on behalf of the Ombudsman