London Borough of Enfield (26 002 611)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 21 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax premiums and use of discretion because there is a right of appeal to valuation tribunal.
The complaint
- Ms X complains that the Council issued Council tax bills for a property (including an empty homes premium) after previously stating no payment was required.
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 complains that the Council has held her liable for Council tax on a property which had been uninhabitable. She says that the property had been owned by her late mother and required substantial repair.
- She asked the Council to use its discretion to waive the amounts sought due to her health and the state of the property.
- The Council advised that any dispute as to whether a property should be listed for Council tax (as uninhabitable) is a matter for the Valuation Office Agency (a body out of our jurisdiction).
- Any dispute about a premium or liability 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, use of discretionary power 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