on the lessons that can be learnt from our complaints about end of life care given in care homes and in the home.
Category : Benefits and tax > Council tax Decision : Closed after initial enquiries Decision date : 23 Feb 2026
The Ombudsman's final decision
Summary: We will not investigate Mr X’s complaint about the Council’s application of the empty home premium. It would be reasonable for Mr X to appeal to the Valuation Tribunal.
The complaint
Mr X complains the Council charged an empty homes premium on his council tax when he could not occupy his property due to ongoing adaptations to make the property accessible to him as a wheelchair user.
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X is a wheelchair user and purchased an empty flat which needed adaptations to make it accessible for him. Some of these adaptations were being funded by the Council as a Disabled Facilities Grant. The Council applied an empty homes premium to the properties council tax while Mr X was waiting for the adaptations to be carried out.
Mr X asked the Council not to apply the premium and explained he was waiting for adaptations and had not been aware of the premium when purchasing the property.
The Council advised Mr X he could apply for discretionary council tax relief. The Council also informed Mr X he could appeal decision on whether to grant discretionary relief to the Valuation Tribunal.
It would have been reasonable for Mr X to apply for discretionary relief. If the relief was not awarded it would have been reasonable for Mr X to appeal to the Valuation Tribunal.
Final decision
We will not investigate Mr X’s complaint. It would be reasonable for Mr X to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman