North Kesteven District Council (19 017 892)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 30 Jan 2020
The Ombudsman's final decision:
Summary: Mr K complained the Council applied an empty homes charge to the council tax on his property. The Ombudsman will not consider this complaint as it is reasonable to expect Mr K to appeal to a Valuation Tribunal.
The complaint
- Mr K complained the Council applied an empty homes charge to the council tax on his property.
The Ombudsman’s role and powers
- 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 have considered all the information Mr K provided. I have also considered the Council’s response. I have written to Mr K with my draft decision and considered his comments.
What I found
- Properties become liable for an empty homes charge after they have been empty for two years or more. From 1st April 2019 the charge is an extra 100% on the council tax bill.
- Mr K purchased his property shortly before it became liable for the empty homes charge. He was intending to complete works to make it habitable, so the Council agreed to a 50% decrease in the charge for six months.
- Mr K says he has been living in the property since 2 September 2019 and so should not have to pay the empty homes charge. The six-month discount period has passed, and Mr K is paying the full charge. The Council does not agree Mr K is currently inhabiting his property.
- Mr K can dispute the Council’s decision at the Valuation Tribunal. The tribunal is an expert impartial body whose decisions are binding on a Council. I see no reason why it is not reasonable to expect Mr K to lodge an appeal.
Final decision
- The Ombudsman should not investigate this complaint. It is reasonable to expect Mr K to appeal to the Valuation Tribunal.
Investigator’s decision on behalf of the Ombudsman
Investigator's decision on behalf of the Ombudsman