London Borough of Brent (26 008 805)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 06 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 the Valuation Tribunal.
The complaint
- X complains about a Council Tax premium that the Council has applied to their empty property.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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
- X has submitted a formal review of the Council’s decision to apply the Council Tax premium. It has two months to consider the review.
- Disputes about a Council Tax premium or exemption can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council Tax.
- From the evidence I have seen, it is reasonable for X to appeal to the Valuation Tribunal, once the Council completes its review, so we will not investigate this complaint.
Final decision
We will not investigate X’s complaint because there is a right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman