Stoke-on-Trent City Council (23 013 047)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 20 Dec 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the council tax payable on an empty property. This is because Mr X has rights of appeal regarding his liability.
The complaint
- Mr X complained about the Council’s policy of applying a 200% council tax charge on empty properties.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
How I considered this complaint
- I considered information provided by Mr X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Councils can charge a council tax premium on empty properties which varies depending on how long the property has been unoccupied for.
- Mr X complained that the Council was being unfair by applying its policy and charging him 200% council tax on an empty property he owned. He asked the Council to refund him the extra cost of the Council tax.
- The Council told Mr X that current legislation allowed it to charge an empty property premium and it had applied the charge correctly. The Council told Mr X it therefore would not provide a refund.
- Mr X remains unhappy with the Council’s decision and wants us to find the Council at fault. If Mr X disputes the amount of council tax he is required to pay, he can appeal to the Valuation Tribunal. We will not usually investigate a complaint where the complainant has right of appeal to Tribunal. I should also note that the level of empty property premium is determined by Council’s annual budget and therefore can only be challenged by Judicial Review in the High Court. It is open to Mr X to pursue this matter with the courts if he wishes.
Final decision
- We will not investigate Mr X’s complaint because Mr X has rights of appeal regarding his liability.
Investigator's decision on behalf of the Ombudsman