Bristol City Council (20 005 064)

Category : Benefits and tax > Council tax support

Decision : Closed after initial enquiries

Decision date : 15 Feb 2021

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the council tax and council tax reduction. This is because the complainant could have used her appeal rights.

The complaint

  1. The complainant, whom I refer to as Ms X, complains the Council has incorrectly sent her a council tax bill for £158. Ms X wants the Council to correct her council tax account and award benefit.

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The Ombudsman’s role and powers

  1. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
  2. 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)
  3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

  1. I read the complaint and the Council’s responses. I considered comments Ms X made in reply to a draft of this decision.

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What I found

Council tax reduction

  1. Council tax reduction (CTR) is a benefit awarded to people on a low income to help them pay their council tax. CTR can only be claimed for the person’s main home.

Council tax single person discount

  1. People who live alone are entitled to a 25% council tax discount. The discount is only available for the person’s main home.
  2. A landlord is responsible for the council tax when a property is empty and there are no tenants.

What happened

  1. Ms X bought a property in 2016. The Council has charged her council tax of £158 from December 2019 to January 2020. The Council declined to award CTR or the single person discount. This is because the Council does not think the property is Ms X’s main home. The Council says Ms X said she is the landlord for the property and she lives in Ireland. The Council thinks Ms X uses the Bristol property when it is not occupied by tenants and her main home is abroad.
  2. In August the Council told Ms X she could appeal against the decision. The Council told her she needed to supply supporting evidence, including the final council tax bill for her previous address. The Council says Ms X has not submitted an appeal. The Council will still consider an appeal from Ms X but says she must provide the supporting evidence it asked for.
  3. Ms X says she cannot afford to pay the council tax and the Council’s decision is wrong. She says the council tax demands are making her ill. She wants the Council to award CTR and remove the council tax.

Assessment

  1. The key point, for entitlement to both the single person discount and CTR, is whether the property is Ms X’s main home. I will not start an investigation because this is a matter for the Valuation Tribunal. Ms X could have submitted an appeal to the Council as invited in August. If the Council did not uphold the appeal Ms X could have appealed to the Valuation Tribunal. Ms X could also have appealed to the tribunal about the Council’s decision that she does not qualify for CTR. It is reasonable to expect Ms X to appeal because the Valuation Tribunal is the appropriate body to consider disputes about council tax discounts and CTR.
  2. The tribunal has the power decide whether Ms X occupies the property as her main home. It would then direct the Council to bill Ms X based on the decision it makes. We do not have that power and cannot tell the Council to award CTR or the discount. Ms X is liable to pay the council tax as billed.
  3. Ms X says she lives in the UK and her tax returns prove this. She also says she appealed to the Council. I am aware Ms X has been in correspondence with the Council but there is nothing to suggest she has formally appealed or supplied all the evidence the Council asked for. The Council will consider an appeal from Ms X. Ms X should make it clear she is lodging an appeal and send all the supporting evidence the Council has asked for. If the appeal is unsuccessful, or the Council does not respond within two months, Ms X can then appeal to the Valuation Tribunal.

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Final decision

  1. I will not start an investigation because Ms X could have used her appeal rights.

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Investigator's decision on behalf of the Ombudsman

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