Summary: We will not investigate this complaint about the Council’s decision to apply the unoccupied property council tax premium to the complainant’s property. This is because the complainant could have appealed to the Valuation Tribunal.

The complaint

1. The complainant, Mr X, disagrees with the Council’s decision to apply the council tax empty property premium to his property. Mr X wants the Council to remove the premium.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability. This includes appeals about the empty property premium.

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How I considered this complaint

5. I considered information provided by Mr X. This includes the Council’s appeal decision. I also considered our Assessment Code.

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My assessment

6. The law says councils can charge an empty property premium (extra council tax) on a property that has been empty and unfurnished for at least 12 months.
7. Mr X disagrees with the decision and appealed against it to the Council. The Council sent a detailed appeal response in May explaining why it has decided the property attracts the premium. The Council signposted Mr X to the Valuation Tribunal if he wanted to further dispute the decision; the Council explained Mr X has two months to appeal. The Council told Mr X he could face recovery action if he does not pay the council tax as billed and that payment is required pending an appeal to the Valuation Tribunal.
8. We will not investigate this complaint because Mr X could have appealed to the Valuation Tribunal. If he has not already done so, he could try lodging a late appeal. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to consider council tax appeals. The tribunal is free to use and appeals are considered by council tax experts. If appropriate, the tribunal has the power to direct the Council to remove the premium and refund any excess council tax Mr X has paid – we do not have that power. Unlike the Valuation Tribunal we are not at appeal body and it is not our role to decide if a property should attract the premium.

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Final decision

9. We will not investigate this complaint because Mr X could have appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman