Summary: Mr X complains the Council issued incorrect Council tax bills and handled his complaint poorly, causing stress. He also complains the Council has refused to apply discounts to his Council tax. The Ombudsman will not investigate the Council’s refusal to apply discounts because Mr X could appeal to the Valuation Tribunal. The Ombudsman finds no fault in the Council’s billing or complaint handling.

The complaint

1. Mr X complains the Council has issued incorrect Council tax bills and he is unhappy with its handling of his complaints. Mr X says he has suffered stress and discrimination.
2. Mr X also complains about the Council’s decision to refuse discounts to his Council tax while his property was uninhabitable and because of his disability.

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What I have investigated

3. I have investigated the complaints at paragraph 1 above. At the end of this decision I have set out why I have not investigated other matters.

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The Ombudsman’s role and powers

4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. If there has been fault which has caused an injustice, we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
5. 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)
6. If we are satisfied with a council’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(i), as amended)

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How I considered this complaint

7. I reviewed documents provided by Mr X and the Council. I gave Mr X and the Council the opportunity to comment on a draft of this decision and I considered the comments provided.

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What I found

8. Councils will apply a 25% discount to council tax bills for adults who live alone. This is called the Single Person Discount (“SPD”).
9. Councils may apply a Disabled Band Reduction (“DBR”) where a person lives in a larger property than they would need if they did not have a disability.
10. It is up to a council whether to give a discount or exemption for an empty and/or uninhabitable property and how much this will be.
11. If a council refuses a discount or exemption a person can appeal to the council and then the Valuation Tribunal.
12. If a council gives a discount or exemption but this is not for as much or for as long as the person wants, they can only challenge this decision through judicial review.

Council policy

13. The Council will apply a 100% discount on council tax for two weeks’ only, for empty homes.
14. The Council will apply a 25% discount for 12 months only, for empty and uninhabitable homes.

What happened

Background

15. Mr X purchased a property on 15 January 2019 and moved in on 4 February 2019. He did not move in straight away as he was having works done to the bathroom. Mr X says he asked the Council’s council tax team to communicate with his daughter, Ms Y. And, for all documents to be sent in large print as he is partially blind. However, the Council says it did not receive this communication.

Council tax for 2018/19

16. On 14 February the Council sent Mr X a Council tax bill in the sum of £318.94 to cover the period 15 January 2019 to 31 March 2019.
17. On 21 March the Council issued an adjusted bill, applying a 100% discount for two weeks, as Mr X did not occupy the property until 4 February. It also applied the SPD from 4 February. The adjusted bill was for £201.44 and was due for payment on 4 April 2019. Mr X paid £95.09 on 7 May. The Council sent a reminder on 3 June and Mr X paid the remaining £106.35 on 6 June.

Council tax for 2019/20

18. On 11 March the Council sent Mr X a Council tax bill in the sum of £1611.80 for 2019/20. This was payable in instalments from 1 April.
19. On 21 March the Council issued an adjusted bill for 2019/20 to include the SPD. This bill was £1208.85 payable in instalments. Mr X did not pay the amounts due in full by the due date. The Council sent reminders on 17 April and 15 July. On 1 August 2019 the Council sent Mr X a final notice seeking payment of the total outstanding bill for 2019/20 in the sum of £855.87.
20. On 2 August the Council cancelled the final notice and agreed Mr X could pay by instalments on the 25th of each month.
21. The Council confirms Mr X’s account for 2019/20 is now up to date with just one instalment due for payment on 25 March 2020.

Complaint correspondence

22. On 16 February Mr X emailed the Council from Ms Y’s email account to say the Council tax bill of 14 February was incorrect. Although he purchased the property on 15 January he did not move in until 4 February as the bathroom needed adapting. He wanted a lower banding due to his disability and a single person discount (“SPD”).
23. Mr X sent more emails to the Council but received no reply.
24. On 5 March Mr X contacted the Council’s customer services.
25. The Council replied on 8 March to explain he was using an old email address for the Council tax team and gave him the new one.
26. On 13 March Mr X emailed the Council tax team saying his bill was incorrect and attaching previous emails.
27. On 20 March the Council responded. It apologised for the delay and confirmed it would send adjusted bills as the property was unoccupied until 4 February. It would also apply the SPD from 4 February. It sent him a form to apply for a disabled band reduction (“DBR”).
28. Mr X told the Council he had returned the form for a DBR though noted this was previously automatic. He asked for bills to be sent in large print.
29. The Council confirmed it would send bills in large print. I note the Council used a standard font to reply and did not ask if Mr X needed any other communication in large print.
30. Mr X expressed frustration that the Council would have to visit before applying the DBR as previously it was automatic. I note he did not complain about the font size or ask for any other communications in large print.
31. The Council explained it did need the DBR form and an inspection visit.
32. On 22 March Mr X told the Council his Council tax bill was incorrect as it included charges prior to 4 February and there was no SPD. He also said he could not live in the property until the bathroom was adapted.
33. The Council responded on 25 March confirming it applied the SPD from 4 February. It explained the discount while the property was empty applied for 2 weeks only, so the bill was correct. I note the Council did not address Mr X’s point that his property was uninhabitable.
34. Mr X complained he should not have to pay Council tax on two properties and he should not have to pay the full charge given the circumstances. He also said he should have the SPD. Mr X asked the Council to confirm the correct email for him to escalate a complaint.
35. The Council sent Mr X the email address for the complaints team.
36. On 20 July Mr X complained to the Council about incorrect bills. He felt it was chasing him for payment even though his account was up to date. He also asked it to respond by letter. I note Mr X did not ask for this to be in large print.
37. On 29 July Mr X asked the Council to deal with this as a complaint. He said he had asked to pay his bills by direct debit on 25th of each month. He also said he had not had a reply to his appeal for a DBR.
38. The Council responded by letter on 26 July. It explained Mr X had to pay Council tax on his new property even though he had not moved in and continued to pay Council tax at another property. The empty property discount only applied for two weeks and it could only award the SPD from the date he moved in on 4 February. It had sent him a letter on 18 June explaining he did not qualify for the DBR. It explained £855.47 was owed for the year 2019/20. And his payment date was the first of each month unless he arranged an alternative date. I note the Council did not address Mr X’s point that his property was uninhabitable. It also did not recognise that he had already appealed its decision on DBR.
39. Ms Y complained on behalf of Mr X by email of 31 July. She said the Council had not addressed his query about the DBR. Mr X had paid the bills for 2018/19. He had sent in a form seeking to pay the 2019/20 bill by direct debit on 25th but this was never set up. Even so, he always paid in time. He disputed he owed any sum for 2019/20.
40. On 2 August the Council sent Mr X a form asking him to authorise Ms Y to act on his behalf.
41. On 3 August Mr X complained the Council had now issued a final notice even though the account was up to date and he had raised a complaint.
42. The Council replied on 7 August. It said it had no record Mr X had appealed its decision on DBR. But he could appeal to the Valuation Tribunal. It did not receive any forms to set up a direct debit on 25th. It set out the payments made for 2019/20 to show the amount owing was correct. However, it agreed he could now pay this amount in instalments on 25th of each month. He could ignore the final notice issued on 1 August as this was sent before it considered his complaint. It confirmed it had billed him correctly. It also explained that while it offered a 25% discount for properties undergoing major structural works, this would not include his adapting a bathroom.
43. Mr X complained to the Ombudsman that the Council had billed him incorrectly and he was unhappy it had refused Council tax discounts. He also complained the Council had not communicated with his daughter as he asked and had failed to use large print in communications.
44. In response to my enquiries the Council:
• Apologised for the delay in responding to Mr X and explained it had reviewed its procedure to provide better response times.
• Explained it had recorded Mr X needs documents in large print. It can send ad hoc documents in large print. However, it cannot send automated letters, including bills and reminders in large print. If Mr X asks for any document to be reproduced in large print, the Council will manually send it out again in large print. Mr X could also perhaps manage his account online.
• Explained it only received Mr X’s authorisation for his daughter to deal with his account on 24 September.
• Said it had billed the customer correctly.
• Denied staff had been rude to the customer.

Findings

45. Having reviewed the correspondence exchanged and the Council’s policy, I find no fault in how the Council billed Mr X. However, I have not considered Mr X’s entitlement to further discounts and exemptions, for the reasons explained at paragraphs 51 and 52 below.
46. The Council has no record Mr X asked for correspondence in large print or communications with Ms Y in February. And, I have seen no documentary evidence to show the Council was or should have been aware of this.
47. The Council agreed to send Mr X bills in large print once he asked for this. Mr X did not ask for any other documents in large print and the Council did not routinely adjust other documents. While I consider it would have been good practice for the Council to confirm the adjustments Mr X needed, as Mr X did not express difficulty, I do not find the Council at fault.
48. As the Council had no record Mr X wanted Ms Y to act on his behalf, I consider it acted properly in seeking authorisation. I therefore do not find it at fault.
49. I consider the Council provided adequate responses to Mr X’s complaints and addressed all the points he raised. I therefore find no fault in its complaint handling.

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Final decision

50. I find no fault by the Council in its billing or complaint handling. I have therefore completed my investigation.

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Parts of the complaint that I did not investigate

51. I did not investigate Mr X’s complaint that the Council refused a Disability Band Reduction. This is because it is reasonable to expect Mr X to use his right to appeal to the Valuation Tribunal.
52. I did not investigate Mr X’s complaint that the Council refused a Council tax discount while his property was uninhabitable. This is because it is reasonable to expect Mr X to use his right to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman