Summary: The Ombudsman will not investigate Mr X’s complaint that the Council’s council tax policy includes an empty property premium charge of 100%. The Ombudsman cannot lawfully question the Council’s council tax policy and cannot achieve the outcome Mr X wants.

The complaint

1. Mr X complains that the Council made him pay double council tax on an empty property he owns. Mr X says the Council should change its council tax property to take account of properties which are being renovated. He says it should increase the exemption period. Mr X wants the Council to refund the council tax he paid.
2. Mr X complains the Council took enforcement action against him. He attended court and officers told him there the problem would be fixed so he did not go into court. Mr X wants the Council to refund court fees.

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The Ombudsman’s role and powers

3. We can decide whether to start or discontinue an investigation into a complaint within our jurisdiction. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)
4. 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)
5. 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

6. I have considered Mr X’s information and comments. I have considered the complaint correspondence with the Council and information on the Council’s website about its council tax policy.

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What I found

7. The law says that a council tax reduction scheme, or any revision of the scheme, ‘shall not be questioned except by an application for judicial review’. (Local Government Finance Act 1992, section 66, as amended by the LGFA 2012).
8. The Council has a council tax policy which says that an empty property can receive a 25% discount for up to 6 months. An empty property premium charge is applied where the property is empty after 2 years. In the tax year 2018-19 this was 150% of full council tax. From 1 April 2019 the premium rose to 100% resulting in 200% of the full council tax being payable.
9. The Council says in July 2019 Mr X provided evidence that his property was uninhabitable due to it being renovated. He had tried to do so earlier. The Council says on 23 July 2019 it sent Mr X a new bill explaining the position. The Council had applied the maximum 12-month exemption allowed between 1 May 2017 and 30 April 2018 because the property was uninhabitable. Before that time, it allowed the maximum 25% empty discount for an empty property (for the period before the renovation work started at the property).
10. The Council says Mr X did not pay the council tax owed after the July 2019 bill and it sent a reminder notice and summons to court. Mr X attended court in November 2019. The Council says it does not have evidence that Mr X was told he did not have to pay the council tax. The officer at court advised him how to complain. The Council says Mr X later paid the council tax owed. The Council’s complaint reply also deals with the service given to Mr X.

Analysis

11. I will not investigate this complaint for the following reasons:
12. The Ombudsman cannot lawfully question the Council’s council tax reduction policy (see paragraph 7 above). The Council is entitled to charge the empty property premium. We cannot achieve the outcome Mr X wants of changing the policy (which is a matter for councillors) or having the premium charge refunded.
13. The Ombudsman does not investigate council tax liability or entitlement to discounts because a person has a right of appeal to the Valuation Tribunal. That places a complaint about those matters outside our jurisdiction (see paragraph’s 4 and 5 above). I consider it reasonable for Mr X to use his right of appeal if he disagreed with the Council’s view of his liability or the bill sent to him. The Valuation Tribunal can consider the inclusion of a property for council tax banding.
14. There is no other injustice which the Ombudsman should investigate. The Council was entitled to summons Mr X to court if he had not paid a council tax bill.

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Final decision

15. The Ombudsman will not investigate Mr X’s complaint that the Council’s council tax reduction policy includes an empty property premium charge of 100%. The Ombudsman cannot lawfully question the Council’s council tax policy and cannot achieve the outcome Mr X wants.

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Investigator's decision on behalf of the Ombudsman