Summary: We will not investigate this complaint about Council tax premiums as there is a right of appeal to a Valuation Tribunal or challenge by Judicial Review.

The complaint

1. Ms X complains that the Council imposed a premium on her Council tax bill as the property had been empty for two years.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Ms X bought a property in 2023 and found she had to pay a 200% Council tax premium as the property had been empty for over two years.
8. The Council decided to [increase the charge on properties empty for more than two years] under Section 11A of the Local Government Act 1992 (as amended). Section 66(2) of the same Act says an individual can only challenge these decisions by a judicial review in the High Court. Because of this I cannot investigate how the Council decided this.
9. If Ms X wishes to contest whether the two year period started at the correct date she can appeal to a Valuation Tribunal. Nevertheless, the two year period begins when the property first becomes empty and not when a property is bought. Further, the Ombudsman would expect a buyer to clarify the Council tax liability before purchasing.

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Final decision

10. We will not investigate Ms X’s complaint because she can appeal to a Valuation Tribunal or pursue court action.

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Investigator's decision on behalf of the Ombudsman