Summary: A man complained that the Council had wrongly applied legislation regarding an empty homes premium charge for council tax in his partner’s case. But we will not investigate this matter because the property owner could have appealed to the Valuation Tribunal if she felt the charging decision was wrong.

The Ombudsman’s role and powers

2. The law says we normally cannot investigate a complaint when someone can appeal to a tribunal about the same matter, although we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. However we cannot investigate a complaint if someone has already appealed to a tribunal. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal (VT) is a tribunal that deals with appeals against councils’ decisions about council tax liability, discounts and exemptions.

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How I considered this complaint

4. I considered the information Mr B provided with his complaint. I also took account of the Ombudsman’s Assessment Code.

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My assessment

5. Councils have the power to increase council tax on properties which have been unoccupied and substantially unfurnished for a long time. This is known as the ‘empty homes premium’ Councils can decide what rate of empty homes premium to apply up to maximum limits set by law. These are 200% of the standard bill after the property has been empty for two years, 300% after five years and 400% after ten years.
6. I understand that the Council billed Ms C for council tax in 2022 including an empty homes premium based on the property having been empty between 2018 and 2021.
7. But I do not see that we should investigate Mr B’s complaint about this matter.
8. If Ms C considered the Council had wrongly applied the premium charge she had a right of appeal to the Valuation Tribunal (VT) following its decision in her case last year. I see no reason Ms C should not be expected to have gone to the VT in those circumstances. In addition, if Ms C has subsequently appealed to the VT we have no discretion at all to pursue her complaint.
9. Either way, I consider the restriction on our jurisdiction to investigate which I refer to in paragraph 2 applies in Mr B and Ms C’s case.

Final decision

10. We will not investigate Mr B’s complaint that the Council negligently mis-applied the council tax legislation relating to the empty home premium in his partner’s case. But we will not start an investigation of this matter because Mr B’s partner had a right of appeal to the Valuation Tribunal she could use to challenge the Council’s charging decision.

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Investigator's decision on behalf of the Ombudsman