London Borough of Sutton (26 003 175)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 27 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 as executor that the Council unreasonably imposed a premium on a property which was unsalable. He is unhappy the Council refused to apply a discretionary power to reduce or remove the Council tax charge.
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 says that he attempted to sell a property for which he acted as executor. He says that this was not possible due to conditions sought by the buyer.
- He says that, during this time, the Council applied an empty homes Council tax premium. He appealed and the Council removed the premium. Despite this, any dispute about a Council tax premium 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 have been made in this case.
- The Council considered his request for the Council to waive the charge under its discretionary powers. The Council refused. Again, this decision could have been appealed to a valuation tribunal
Final decision
- We will not investigate Mr X’s complaint because he had a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman