Coventry City Council (26 009 444)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 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 that the Council has incorrectly applied an empty homes premium to the Council Tax bill for a property they own.
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
- 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 or would have been reasonable for X to appeal to the Valuation Tribunal, so we will not investigate this complaint.
Final decision
- We will not investigate X’s complaint because it is reasonable for them to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman