Elmbridge Borough Council (22 005 822)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 16 Aug 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council charging Mr X an empty property council tax premium on his property. We cannot criticise the Council’s policy on empty homes and Mr X can appeal to the Valuation Tribunal if he considers the Council has wrongly applied its policy in his case.
The complaint
- Mr X complains the Council is wrong to apply an empty property council tax premium on a property he owns. Mr X says the Council has failed to provide evidence to show the property was empty for the time it says it was, prior to him purchasing the property. Mr X says he has been caused stress by this and has been impacted financially.
The Ombudsman’s role and powers
- We can decide whether to start or discontinue an investigation into a complaint within our jurisdiction. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)
- 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 Information Commissioner's Office considers complaints about freedom of information. Its decision notices may be appealed to the First Tier Tribunal (Information Rights). So where we receive complaints about freedom of information, we normally consider it reasonable to expect the person to refer the matter to the Information Commissioner.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The Council’s policy is to add a 100% premium to the council tax charge for properties which are unoccupied and substantially unfurnished for more than two years. This still applies if there is a change of ownership during this time.
- The Localism Act 2011 allowed local authorities to introduce such charges and such policies can only be challenged by judicial review in the High Court. For this reason, we cannot challenge the Council’s policy.
- Mr X considers the Council has not provided sufficient evidence to him to show the property was empty for the period it states, prior to Mr X purchasing it. Mr X therefore considers the premium has been wrongly applied in his case. This is a dispute about liability, rather than Council policy, and is something Mr X can therefore appeal against to the Valuation Tribunal (VT), the body which deals specifically with council tax disputes. It is reasonable for Mr X to exercise his right of appeal and we will not therefore investigate this aspect of his complaint.
- The Information Commissioner’s Office (ICO) is the UK’s independent authority on information rights and is best placed to deal with Mr X’s complaint that the Council has failed to provide him with information he has requested.
Final decision
- We will not investigate Mr X’s complaint because we cannot question the Council’s policy on empty homes, nor determine his liability for council tax.
Investigator's decision on behalf of the Ombudsman