London Borough of Merton (26 012 139)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 02 Aug 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
- Ms X, represented by Mr Y, complained about the Council’s decision to impose a council tax premium on her property. Mr Y said the Council did not properly consider all the available information.
- Ms X and Mr Y said this caused distress.
- Mr Y wants the Council to remove and replace some of its officers.
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 Mr Y.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Disputes about a council tax premium can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can decide any disputes about liability, discounts or exemptions from council tax.
- We consider our powers on what we could achieve as part of our consideration of whether an alternative remedy exists and whether it is reasonable for a person to use it.
- We will not investigate Ms X’s complaint. As we cannot decide council tax liability, it is reasonable to expect her to use the alternative remedy available to her and appeal to the Valuation Tribunal.
- It is not a good use of public resources to investigate complaints about complaint procedures, if we decide not to deal with the substantive issue.
Final decision
- We will not investigate Ms X’s complaint because there is a right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman