Summary: The Ombudsman will not investigate Mr B’s complaint about disputed liability for council tax. Mr B has a right of appeal to an independent tribunal and it is reasonable to expect him to use this.

The complaint

1. The complainant, whom I shall call Mr B, complains the Council has held him liable for council tax at two properties he no longer lives at and has refused to provide an exemption or reduction to his council tax.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word ‘fault’ to refer to these. We cannot question whether a council’s decision is right or wrong simply because the complainant disagrees with it. We must consider whether there was fault in the way the decision was reached. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

6. I considered the information provided by Mr B and the Council’s response to his complaints. I sent a draft decision to Mr B and considered the comments he made in reply before I made my final decision.

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What I found

7. Mr B complains the Council is wrong to say he is liable to pay council tax at two former properties. Mr B says he left property A on 14 October 2018, but the Council says he is liable to pay council tax until 4 November 2018 and cannot receive a single person discount for that extra time.
8. Mr B also complains he no longer lives at property B, but the Council says he is still liable to pay the council tax there. Mr B says he should receive an exemption because he is dyslexic.
9. Whether Mr B is liable to pay council tax at either property, the periods of liability and of the single person discount are all matters that carry rights of appeal to the independent Valuation Tribunal. It is reasonable to expect Mr B to use his right of appeal because the Tribunal can decide these matters and the Ombudsman cannot. There is no cost to making an appeal and the process is relatively straightforward. The Council has advised Mr B of his right to make an appeal.
10. Mr B considers he should be exempt from council tax because he is dyslexic. The Council has explained this is not a qualifying condition to receive an exemption on his council tax. Mr B believes this is unfair, but the exemption only applies to those ‘People with dementia and others who are severely mentally impaired’. Mr B believes this is discriminatory. If Mr B believes the Council has not applied an exemption to which he is entitled, he can make an appeal to the Valuation Tribunal.
11. The Council has asked Mr B to repay the arrears at the rate of £33 a month. Mr B says this is unaffordable. As the Council considered Mr B’s income and expenditure before requesting this payment, further consideration of a complaint about the repayment schedule is unlikely to find fault by the Council. The Council has suggested Mr B applies for council tax support if he is having difficulty making payments and it is for Mr B to decide whether to do this. The Council has provided information on how Mr B can request a telephone appointment to discuss an application if he has trouble completing forms.

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Final decision

12. The Ombudsman will not investigate this complaint. This is because it is reasonable to expect Mr B to use his rights of appeal to the Valuation Tribunal.

Investigator’s final decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman