Summary: We will not investigate this complaint about the council tax empty homes premium. This is because the complainant could have appealed to the Valuation Tribunal and because the problem has been resolved.

The complaint

1. The complainant, whom I refer to as Mr X, complains the Council imposed the council tax empty homes premium. Mr X says the premium should not apply because the property was empty before he bought it.

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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 an investigation if the problem has been resolved. (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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability. This includes appeals about the empty homes premium.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. Councils can charge extra council tax on properties that have been empty and unfurnished for at least two years. The two year period is not affected by change of ownership.
7. Mr X bought a property in November 2019 that had been empty and unfurnished since October 2018. The Council charged the council tax premium from October 2020.
8. Mr X complained and said the premium should not apply because he had not owned the property until November 2019.
9. In September 2020 the Council, having explained why it had correctly charged the premium, invited Mr X to appeal to the Valuation Tribunal. Mr X did not appeal but continued to dispute the premium.
10. Mr X moved into the property in April 2021 and in December said he had moved a bed into the property in April 2020.
11. In December the Council removed the premium as it was able to treat the property as furnished from the time Mr X placed a bed in the property. The Council issued a revised council tax bill to reflect the removal of the premium.
12. I will not investigate this complaint because Mr X could have appealed to the Valuation Tribunal in 2020 if he disagreed with the Council’s decision to apply the premium. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to consider council tax disputes.
13. I also will not investigate this complaint because the Council has removed the premium and the problem has been resolved.

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Final decision

14. We will not investigate this complaint because Mr X could have appealed to the Valuation Tribunal and because the problem has been resolved.

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Investigator's decision on behalf of the Ombudsman