Summary: We will not investigate Mr X’s complaint the Council has applied an empty property council tax premium which he cannot afford to pay. There is nothing to be achieved by investigating. We cannot lawfully question the Council’s council tax policy. Mr X has reached an agreement to pay.

The complaint

1. Mr X complains the Council has applied an empty property council tax premium to a property he owns. He says the premium is high and he cannot afford to pay. Mr X says he is renovating the property and can pay the council tax bill once it is sold but the Council expects him to pay his bill now. Mr X says the situation is unfair because the law was introduced before the virus pandemic and it has caused him stress and anxiety.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we believe:

• it is unlikely we would find fault, or
• it is unlikely we could add to any previous investigation by the Council, or
• it is unlikely investigation will lead to a different outcome, or
• we cannot achieve the outcome someone wants.

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

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How I considered this complaint

3. I have considered Mr X’s information and comments and discussed the complaint with him by telephone. I have considered the Council’s reply to Mr X’s complaint. The information includes Mr X’s correspondence with the Council and Valuation Office in the Spring of 2019. I have checked the Council’s website information explaining its council tax reduction policy.

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What I found

4. The Council has the power to decide its council tax reduction scheme including exemptions. The law says a council tax reduction scheme or change to a scheme ‘shall not be questioned except by an application for judicial review’ (Local Government Finance Act 1992, section 66 as amended by the 2012 Act).
5. The Council has a council tax empty homes premium which escalates according to how long a property has been empty and unfurnished. In March 2019 Mr X raised the application of the premium, which was then an additional 100%, with the Council and Valuation Office. The Council gave advice about his options at that time.
6. The Council says its information shows the property has been empty since April 2013. From April 2021, the premium has been 200%. Mr X has confirmed with me that the property has been empty for some years. He says last year he employed builders to do extensive renovation work. He has reached an agreement with the Council to pay the council tax over some years thereby avoiding recovery action for non-payment.

Analysis

7. I will not investigate Mr X’s complaint for the following reasons:
8. The Ombudsman cannot lawfully question the Council’s tax policy including the council tax premiums applied on empty properties. This can only be challenged at court via judicial review (see paragraph 4 above). We therefore cannot achieve what Mr X wants which is a reduction on his bill.
9. There is insufficient evidence of fault by the Council. It correctly suggested he should reach an agreement to pay to avoid the issuing of a summons for non-payment. Mr X tells me he has reached an agreement.

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Final decision

10. The Ombudsman will not investigate Mr X’s complaint the Council has applied an empty property council tax premium which he cannot afford to pay. There is nothing to be achieved by investigating. We cannot lawfully question the Council’s council tax policy. Mr X has made an agreement to pay.

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Investigator's decision on behalf of the Ombudsman