Cambridge City Council (26 007 866)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 Sep 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
- Ms X complains that the Council has unfairly applied a Council tax premium to a property for which she acts as executor.
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 and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that her late mother’s property is now subject to an empty homes premium. She says that this is unfair because they have made significant efforts to sell the property. She says that she has asked the Council to use its discretion to waive the extra charge.
- 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, use of discretion and discounts. 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