Stockton-on-Tees Borough Council (26 016 497)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 22 Sep 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s decisions relating to council tax. This is because the complainant can appeal to a Tribunal, and it would be reasonable to expect them to use their appeal right, to achieve what they are looking for.
The complaint
- Ms X complained the Council used incorrect records to decide she was liable for Council tax and then reversed an earlier decision to apply an empty home premium. She also said that having decided to then charge her the premium, it refused to use its discretionary powers to reduce the liability to nothing.
- Ms X said the Council’s actions have caused her distress.
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 Council decided to increase the charge on properties that are empty using its legal powers. The law says someone can only challenge this decision by a judicial review in the High Court. Because of this I cannot investigate how the Council decided this. (Section 11A of the Local Government Act 1992 as amended)
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 believes the Council is wrong to say she is liable for Council tax and wants it to use its powers to reduce her liability to nothing. Ms X was also unhappy with advice she was given which she believes is incorrect.
- I will not investigate this complaint because it relates to a dispute about liability and whether the Council properly considered a request for discretionary relief. These are matters which are appealable to the Valuation Tribunal.
- The Tribunal is an independent expert body. The Council must do what the Tribunal tells it to. We cannot decide the matters which Ms X is in dispute with the Council about. Therefore, to achieve the outcome she is looking for, Ms X could appeal to the Tribunal in this case.
- Nor will I investigate the remaining parts of Ms X’s complaint, because they are not separable from the decisions the Council took, for which Ms X has a remedy by using her appeal right.
Final decision
- We will not investigate Ms X’s complaint because she has a right of appeal to a Tribunal and it would be reasonable to expect her to use it.
Investigator's decision on behalf of the Ombudsman