East Hertfordshire District Council (21 012 240)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 09 Feb 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax liability. This is because the complainant can appeal to the Valuation Tribunal to have the charges removed or amended.
The complaint
- The complainant, who I will refer to as Mr X, complains about the Council’s decision to charge council tax on a building he says is derelict. Mr X also objects to the Council’s empty homes premium. Mr X would like the Council to remove the council tax charge that is due from April 2020.
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 can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (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 X including his comments in response to my draft decision. I also considered information provided by the Council and the Ombudsman’s Assessment Code.
My assessment
- Mr X bought a property in April 2020 but disputes the Council’s decision to charge him council tax. Mr X also complains about the Council’s empty homes premium, an additional charge in council tax for vacant properties. Mr X says he was not aware of the charge before he owned the property.
- The property was removed from the banding list from May 2021. Mr X says the Council should withdraw the council tax charge due from April 2020 to May 2021.
- Mr X can appeal to the Valuation Tribunal if he does not think he is liable for council tax from April 2020 to May 2021. He can also appeal if he does not think he is liable for the empty homes premium. It is reasonable to expect Mr X to appeal because the Valuation Tribunal is the appropriate body to consider council tax disputes. The tribunal can decide the dates for which the property is liable for council tax and whether it attracts the empty homes premium.
Final decision
- We will not investigate this complaint. This is because Mr X can appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman