Summary: The Ombudsman will not investigate Mr X’s complaint about a council tax bill for an empty property. This is because there is not enough evidence of fault, and if Mr X disputes liability, it is reasonable for him to appeal to the tribunal.

The complaint

1. Mr X is unhappy about a council tax bill for a property he has inherited which is currently empty. Mr X thinks the council tax charge is unfair.

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The Ombudsman’s role and powers

2. 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’. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we believe it is unlikely we would find fault. (Local Government Act 1974, section 24A(6), as amended)
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.

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How I considered this complaint

5. I considered Mr X’s complaint to the Ombudsman and the information he provided. I also gave Mr X the opportunity to comment on a draft statement before reaching a final decision on his complaint

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What I found

6. Mr X has inherited a property which is currently empty. Mr X is unhappy about having to pay council tax for the property. Mr X would like the Council to offer a discount. The Council has explained to Mr X it does not provide a discount for empty properties.
7. Council tax legislation allows councils to apply exemptions to certain properties. They can also apply discretionary discounts to individuals. But councils have to apply the law and their own policies when considering whether to grant a council tax exemption or a discretionary discount.
8. It is clear Mr X disagrees with the Council’s policy. But the Council has explained its decision to Mr X, and it is not the role of the Ombudsman to tell councils what policies they should operate. It is unlikely an investigation would find the Council to be at fault.
9. If Mr X wants to challenge the decision to charge council tax on the empty property, he can appeal to the Valuation Tribunal. Any disputes about council tax liability, exemptions, or discounts, can be appealed to the Valuation Tribunal. It is the specific method the law provides for council tax payers to challenge decisions on their council tax liability.

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Final decision

10. The Ombudsman will not investigate Mr X’s complaint. This is because there is not enough evidence of fault, and if Mr X disputes liability, it is reasonable for him to appeal to the tribunal.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman