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

The complaint

1. The complainant, Mr X, complains the Council charged the council tax empty homes premium even though he was not the owner for most of the time the property was empty and unoccupied.

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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))

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How I considered this complaint

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

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My assessment

4. The law allows councils to charge additional council tax (a premium) on properties that have been empty and unfurnished for more than a year. Liability for the premium is dependent on how long the property has been empty, regardless of ownership. When someone buys a property that has already been empty for more than a year, they are liable for the premium from the first day of their council tax liability. The premium is not dependent on ownership and is not re-set by a change of ownership.
5. Mr X bought a property in June 2024. The property had been empty and unfurnished from 2017 and subject to the premium since 2019. Mr X rented the property to tenants in August.
6. The Council charged the premium for the period between Mr X buying the property and tenants becoming liable for the council tax in August.
7. Mr X says the Council should not charge the premium because the property was not empty for more than a year during the time when he was the owner and liable for the council tax.
8. I will not investigate this complaint because there is insufficient evidence of fault by the Council. As explained above, liability for the premium rests with the status of the property, not ownership. The property has attracted the premium since 2019 and the Council correctly charged the premium from when Mr X bought the property until the council tax liability transferred to the tenant in August.
9. I appreciate Mr X disagrees and thinks the charge is unfair. However, the council applied the premium correctly so there is no reason to start an investigation. We are not an appeal body and we cannot intervene simply because a council makes a decision someone disagrees with. Mr X could raise the rules relating to the premium with his MP if he thinks the government should change the law in relation to liability and ownership.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman