Summary: We will not investigate this complaint about the council tax empty homes premium or a complaint about taking a property out of council tax. This is because there is insufficient evidence of fault by the Council and insufficient evidence of injustice.

The complaint

1. The complainant, Mr X, says his property is exempt from the council tax empty homes premium because it is on the market. He also says the Council did not tell him to contact the Valuation Office Agency (VOA) regarding taking the property out of council tax due to a flood. Mr X wants an apology and for the Council to stop charging the premium when a property is on the market.

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The Ombudsman’s role and powers

2. We investigate 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
• any fault has not caused injustice to the person who complained.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

3. I considered information provided by Mr X and the Council. This includes the complaint correspondence, a council tax update and information about the empty homes premium. I also considered our Assessment Code.

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My assessment

4. Councils can impose a council tax premium on properties that have been empty for a year. In 2023 there was a government consultation about whether properties that are on the market should be exempt from the charge. I have seen a government briefing note from March 2024 which says this change might be introduced in 2025/26.
5. Mr X’s relative died in 2022. A few months later there was a flood in the property and it required significant repairs. In April and August 2022 the Council told Mr X how to apply for an exemption and he was invited to contact a different team for more information. The Council says Mr X did not apply for the exemption or ask for more information.
6. In 2023 Mr X put the property on the market. In March 2024 the Council charged the empty homes premium. Mr X appealed against the premium in March; he referred to the property being on the market and said it is exempt. He also explained about the condition of the property. In response the Council said councillors had agreed in 2014 to apply the premium to empty properties and there was no discretion to exempt his property. The Council suggested Mr X contact the VOA regarding the condition of the property; the VOA decides whether a property is unhabitable and should not attract council tax.
7. In July the VOA told the Council it had removed the property from council tax from August 2023. The Council adjusted the council tax to take account of the VOA decision; this meant the premium is not applicable at this time. Mr X hopes the property is about to be sold but is worried he will face the premium again if the sale falls through. He also says the Council should have told him about the VOA in 2022.
8. Mr X has provided part of a document which refers to properties on the market being exempt from the premium. But, he has only provided an extract of the document and what he has sent says, “the consultation suggests that this exemption could be triggered by…evidence the property is being marketed…”. This, however, is a briefing note, and does not reflect the current regulations. The information I have seen from 2024 says there might be an exemption for such properties in coming years but, for now, there is no requirement for councils to exempt properties that are for sale and there is no suggestion of fault in the Council’s decision to charge the premium.
9. However, I do think the Council should have treated Mr X’s appeal from March, as a formal appeal, and signposted him to the Valuation Tribunal when it said the premium is correct. This has not caused an injustice to Mr X because it would have taken about nine months to get a decision from the tribunal and the property was removed from council tax before then.
10. Mr X says the Council delayed signposting him to the VOA. But, in 2022 the Council told him how to apply for an exemption and the webpage includes information about applying for reasons linked to flooding. If Mr X had applied to the Council in 2022 he may have been exempted from council tax in 2022 or been provided with information about the VOA or Valuation Tribunal.

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Final decision

11. We will not investigate this complaint because there is insufficient evidence of fault by the Council and insufficient evidence of injustice.

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Investigator's decision on behalf of the Ombudsman