Summary: We cannot investigate this complaint about the Council’s recovery of empty rate council tax. The matter is subject to proceedings in the Magistrates Court and we have no jurisdiction to investigate.

The complaint

1. Mrs X complained about the Council charging empty rate council tax for a property which she says she has been trying to sell for the last five years. The Council obtained a liability order for the unpaid tax which amounts to over £14,700. She says the Council has unfairly charged her for the tax which does not comply with the government guidance on empty rate charges.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)

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How I considered this complaint

3. I considered the information provided by the complainant and the Council.
4. I considered the Ombudsman’s Assessment Code.

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My assessment

5. Mrs X owns a flat which she says she has been trying to sell for the past five years without success. The Council raised an empty rate charge against the property when it was notified of the status of the flat. The charge was applied from 2016 when it became empty and the Council also recovered a 25% discount which Mrs X was receiving but was not applicable to empty property.
6. Because no council tax was paid by Mrs X since November 2022 this increased the outstanding amount to over £14,000. The Council issued a summons and obtained a liability order from the Magistrates Court in October 2023. The Council has served a further summons for outstanding payment for the current financial year and this is due to be heard at a liability hearing in December.
7. We cannot investigate complaints about matters which have been subject to court proceedings. The Council has obtained an order from the court for the previous years and the serving of a summons is commencement of proceedings for the current year. If Mrs X wishes to challenge the liability claim she can attend the court hearing.

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Final decision

8. We cannot investigate this complaint about the Council’s recovery of empty rate council tax. The matter is subject to proceedings in the Magistrates Court and we have no jurisdiction to investigate.

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Investigator's decision on behalf of the Ombudsman