Summary: We will not investigate this complaint about the council tax empty homes premium because there is insufficient evidence of fault by the Council and we could not achieve the outcome the complainant wants.

The complaint

1. The complainant, whom I refer to as Ms X, complains the Council has charged the council tax empty homes premium even though the property has not been empty for two years since she bought it. Ms X wants the Council to waive the charge of £547 for the premium.

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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 we decide:

• there is not enough evidence of fault to justify investigating, or
• we cannot achieve the outcome someone wants.

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

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How I considered this complaint

3. I considered information provided by Ms X and the Council. This includes the complaint correspondence. I also considered our Assessment Code and invited Ms X to comment on a draft of this decision.

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My assessment

4. Since 2013 councils have had the power to charge extra council tax (a premium) on properties that have been empty and unfurnished for two years. Liability for the premium is determined by how long a property has been empty; it is not based on ownership. Someone who buys a property which already attracts the premium will be liable to pay it until the property is sold or it is no longer empty.
5. Property A became empty for council tax purposes from December 2019. The premium applied from December 2021. Ms X bought the property in August 2022. The property has remained empty while Ms X renovates it.
6. The Council applied a three month exemption to the premium, in accordance with its policy, and then charged the premium.
7. Ms X disagrees with the policy. She says she should not be penalised for decisions made by previous owners and she is doing work to bring a property back into use. Ms X has paid the standard council tax but has not paid the premium of £547. Ms X wants the Council to waive the premium. The Council confirmed it correctly charged the premium.
8. I will not investigate this complaint because there is insufficient evidence of fault by the Council. The government changed the law to allow councils to charge the premium. The Council has chosen to implement this provision as it is entitled to do. There is nothing to suggest the Council has wrongly applied the premium because the property became subject to the premium from December 2021 and the liability rests with the property not the owner. I appreciate Ms X thinks it is unfair that she is charged the extra tax but there is no suggestion of fault. We do not act an appeal body and cannot intervene simply because a council makes a decision that someone disagrees with.
9. I also will not investigate this complaint because we cannot achieve the outcome Ms X would like. The Council has correctly charged the premium and there are no grounds on which we could ask the Council to waive it.

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Final decision

10. We will not investigate this complaint because there is insufficient evidence of fault by the Council and we could not achieve the outcome Ms X would like.

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Investigator's decision on behalf of the Ombudsman