Summary: We will not investigate this complaint about the Council’s decision to charge the council tax empty homes premium. This is because there is insufficient evidence of fault by the Council.

The complaint

1. The complainant, Mr X, disagrees with the Council’s decision to charge the empty homes premium on a property he bought earlier in the year.

Back to top

The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

Back to top

How I considered this complaint

3. I considered information provided by Mr X. This includes the complaint correspondence. I also considered our Assessment Code.

Back to top

My assessment

4. The law allows councils to charge extra council tax (a premium) on properties that have been empty and unfurnished for at least one year. The law does not say the one year period re-sets when there is a change in ownership. This means that when someone buys a property that has been empty for some time, the one year is calculated from the date the property became empty and not the date of purchase by the new owner.
5. Mr X bought a property in 2024. He could not live in it as it needed repairs. After a few months the Council issued a new council tax bill and added the premium. This was because it was one year since the property first became empty in 2023.
6. Mr X complained about the addition of the premium, not least because he had not owned the property for a year. In response the Council explained the legislation behind the premium, that councillors introduced the premium as part of the council tax policy, and that change of ownership does not reset the clock. It said the premium will remain until the property is not empty.
7. The Council said the Valuation Office Agency (VOA), which is not part of the Council, can take a property out of council tax due to its condition; if that happens then the premium does not apply. The Council explained it had referred the property to the VOA and would adjust the council tax, and make any necessary refunds, if the VOA removed the property from council tax. The Council suspended the council tax payments for three months to give the VOA time to review the property.
8. I will not investigate this complaint because there is insufficient evidence of fault by the Council. The Council correctly applied the premium and explained how and why it was imposed. It referred the property to the VOA and will adjust the council tax if the VOA takes the property out of council tax.
9. Mr X disagrees with the policy, especially due to the change of ownership, but we cannot change the policy or tell the Council not to apply the policy to Mr X. The Council correctly told Mr X that he could only challenge the policy by applying for a judicial review. Mr X says he was not given any warning about the addition of the premium. However, the law changed in 2013 to allow councils to apply the policy, there is information on the Council’s website, and it is an issue that could have been addressed through the conveyancing process.

Back to top

Final decision

10. We will not investigate this complaint because there is insufficient evidence of fault by the Council.

Back to top

Investigator's decision on behalf of the Ombudsman