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

1. Mr X complains that the Council has unfairly applied a Council tax premium to his property.

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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.

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How I considered this complaint

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

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My assessment

6. Mr X owns a second property which is the subject of a Council tax premium as an empty second home. He disputes this and has received a backdated bill.
7. Any dispute about a Council tax premium can be appealed to a valuation tribunal. The valuation tribunal is an expert body and their decisions can overturn a Council’s decision (the Ombudsman cannot do this). The valuation tribunal can consider appeals against liability, premiums, Council tax support and discounts. I see no reason why such an appeal could not be made in this case.
8. The complaint is therefore out of our jurisdiction.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman