Summary: We will not investigate Mr X’s complaint about the Council not reducing council tax on empty properties and charging a 100% premium when his property was empty two years. We cannot achieve what Mr X wants.

The complaint

1. Mr X complains the Council’s council tax policy on empty properties is not reasonable. Mr X says he paid full council tax and then a premium which doubled the tax once the property was empty for two years. Mr X says the Council’s policy is contrary to the government’s guidance on the ‘empty home premium’. This says an owner should not be penalised where a property is genuinely for sale. Mr X complains the Council refused to exercise its discretion to reduce the council tax when the delay selling the property in 2020 was outside his control and due to the impact of the covid-19 pandemic. Mr X says the Council caused him stress and financial insecurity. He says the Council should show empathy with people in his position.

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The Ombudsman’s role and powers

2. The Ombudsman investigates 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 or may decide not to continue with an investigation if we decide:

• we could not add to any previous investigation by the organisation, or
• investigation would not lead to a different outcome, or
• we cannot achieve the outcome someone wants.

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

3. 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)

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How I considered this complaint

4. I have considered Mr X’s information and comments. I have discussed the complaint with him by telephone. The information includes the Council’s replies to his complaint. I have considered information on the Council’s website about its charging policy and empty properties.

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My assessment

5. I will not investigate Mr X’s complaint because we cannot achieve what he wants for the following reasons:
6. A council tax reduction policy including on ‘exempt dwellings’ can only be lawfully challenged at court via judicial review (Local Government Finance Act 1992 & 2012, section 66). The council has explained it decided in 2019 to remove all discounts on empty properties. Since that time it has applied a 100% premium on properties empty for two years. The Council has explained the reasons for its empty property discount scheme.
7. There is no fault in the Council applying the council tax premium from late 2020 because Mr X says his property had been empty two years. If the Council misapplied the policy Mr X would have a right of appeal to the Valuation Tribunal which would put the complaint outside our jurisdiction (see paragraph 3).
8. The Council’s complaint reply explains it is possible to apply for discretionary council tax relief. Such relief may be given for hardship and I understand Mr X did not apply. It is not likely Mr X would have been eligible given the complaint is about a second property which was sold by early 2021.

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Final decision

9. The Ombudsman will not investigate Mr X’s complaint about the Council not reducing council tax on empty properties and charging a 100% premium when his property was empty two years. We cannot achieve what Mr X wants.

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Investigator's decision on behalf of the Ombudsman