Summary: We will not investigate this complaint about the council tax empty homes premium. This is because there is insufficient evidence of fault by the Council and the complainant could appeal to the Valuation Tribunal.

The complaint

1. The complainant, Mrs X, complains the Council increased the council tax on an empty property she is refurbishing. She wants the Council to return the council tax to the standard amount.

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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, or
• it would be reasonable for the person to ask for a council review or appeal.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

3. The Valuation Tribunal deals with appeals against decisions on council tax liability. This includes disputes about the empty homes premium.

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How I considered this complaint

4. I considered information provided by Mrs X and the Council. This includes updates from Mrs X and the Council. I also considered our Assessment Code.

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My assessment

5. The regulations allow councils to charge extra council tax (a premium) on properties that have been empty for more than a year. The premium applies to the property and is not affected by change of ownership.
6. Mrs X bought a property that had been empty for a few years. She says it was in a poor condition. She plans to refurbish it and bring it back into use.
7. The Council charged the premium because the property has been empty for more than a year.
8. Mrs X complains about the premium. She says it is unfair because the previous owner left the property in a poor state and she should not be penalised for the actions of the previous owner. She said she is spending money to bring the property back into use and the Council should remove the premium.
9. Mrs X has council tax arrears. The Council invited her to set up a payment plan.
10. Mrs X applied to the Valuation Office Agency (VOA) to have the property removed from council tax because it is uninhabitable. The VOA is not part of the Council. The VOA recently decided to remove the property from council tax from September 2023. The Council is in the process of adjusting the bills because Mrs X will still be liable for a council tax charge from the date of purchase to when the property was removed from council tax. The Council will send revised bills to Mrs X.
11. I will not start an investigation because there is insufficient evidence of fault by the Council. The property has been empty for more than a year so the Council’s decision to charge the premium reflects the legalisation and is not an indication of fault. We have no power to tell the Council it must remove the premium.
12. The Council will issue new bills to reflect the VOA decision. If Mrs X disagrees with revised charge she could appeal to the Council. And, if she disagrees with the outcome of the appeal, she could appeal to the Valuation Tribunal. It is reasonable to expect her to appeal because the tribunal is the appropriate body to consider disputes about council tax and the premium.

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Final decision

13. We will not investigate this complaint because there is insufficient evidence of fault by the Council and because the complainant could appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman