Broxtowe Borough Council (20 011 236)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 09 Aug 2021

The Ombudsman's final decision:

Summary: Ms X complains about the Council’s decision to apply the empty homes premium on her property. The Ombudsman will not investigate this complaint because complaints about the empty homes levy can only be considered by judicial review. Any complaint about the liability of the levy can be appealed to a Valuation Tribunal.

The complaint

  1. Ms X complains about the Council’s decision to apply the empty homes premium on her property.

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The Ombudsman’s role and powers

  1. The law says we cannot normally investigate a complaint when someone can appeal to a government minister. 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)(b))
  2. 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)
  3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

  1. I considered information provided by the complainant and the Council.
  2. I considered the Ombudsman’s Assessment Code.
  3. The complainant has commented on my draft decision.

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My assessment

  1. Ms X owns a property which has been held liable for council tax for some years. The Council applied the empty homes premium to her property in March 2017. The premium increased in line with Council policy. Ms X argues that she was unable to renovate the property in COVID lockdown.
  2. Whilst the Council reduced the levy in response, any complaint about the levy itself can only be made by judicial review against the Council.
  3. If Ms X wishes to dispute the liability for the levy then she could appeal to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.

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Final decision

  1. I do not intend to investigate this complaint because there is a court remedy and she could appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman

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