Salford City Council (26 003 557)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 28 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 unfairly applied a Council tax premium to his 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
- Mr X bought a property to refurbish and let out. He says that the Council applied a Council tax premium in 2024 as it had been empty for the previous five years.
- 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 be made in this case.
Final decision
- We will not investigate Mr X’s complaint because had a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman