Summary: We will not investigate Mrs X’s complaint about a council tax bill for her holiday home. This is because there is not enough evidence of fault by the Council. If Mrs X wants to dispute her liability for council tax, she can appeal to the Valuation Tribunal.

The complaint

1. The complainant, whom I shall call Mrs X, complains about a council tax bill for her holiday home. Mrs X would like the council to waive her council tax for the period when she was unable to use her holiday home because of restrictions due to COVID-19.

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The Ombudsman’s role and powers

2. This complaint involves events that occurred during the COVID-19 pandemic. The Government introduced a range of new and frequently updated rules and guidance during this time. We can consider whether the Council followed the relevant legislation, guidance and our published “Good Administrative Practice during the response to COVID-19”.
3. 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, or
• the fault has not caused injustice to the person who complained, or
• it is unlikely we could add to any previous investigation by the Council, or
• it is unlikely further investigation will lead to a different outcome, or
• we cannot achieve the outcome someone wants, or
• there is another body better placed to consider this complaint, or
• it would be reasonable for the person to ask for a council review or appeal.

(Local Government Act 1974, section 24A(6), 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 considered Mrs X’s complaint to us and the information she provided. I also gave Mrs X the opportunity to comment on a draft statement before reaching a final decision on her complaint.

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What I found

7. Mrs X owns a holiday home in the Council’s area. The property is part of a holiday complex and a person cannot live there for more than six months in a twelve-month period. Mrs X pays council tax for the home, but also pays a service charge which she says covers refuse collection and site maintenance. Mrs X says that because of COVID-19, the site was closed between 23 March and 04 July 2020. Mrs X says she could not make use of the property or any of the services her council tax funds. She therefore wants the Council to refund 104 days of council tax.
8. In its responses to Mrs X’s complaint, the Council explained the level of council tax charged is not dependent on how many services a person uses. It is a contribution to a range of public services including the Council, Police and Fire Authority. The Council said it has a duty to collect council tax. It has explained it has a discretionary discount scheme for people who are struggling to pay their council tax due to financial hardship – although Mrs X says this does not apply to her. The Council has said it continued to deliver essential services during the COVID-19 pandemic. The Council has said it will not offer a blanket discount due to the impact of COVID-19 and has refused Mrs X’s request.
9. We are not an appeal body against the amount of council tax a person must pay. The Council has a duty to collect council tax for properties as determined by the Valuation Office Agency. As the Council has explained, the amount a person pays is not dependent on the amount of council services they access. While Mrs X may not have been able to use her holiday home for 104 days, the Council continued to provide services during this period. Also, Mrs X will still be able to access her property for the maximum six months allowed in each 12-month period. Based on the evidence available, there is not enough evidence of fault by the Council to warrant our involvement, or that Mrs X has suffered a significant personal injustice.
10. Also, if Mrs X disputes her liability for council tax, she can appeal to the Valuation Tribunal. The Tribunal is an expert, impartial body, set up Parliament to consider disputes about council tax. If Mrs X disputes her liability for council tax, I see no reason she cannot use the appeal rights available to her.

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Final decision

11. We will not investigate Mrs X’s complaint. This is because there is not enough evidence of fault by the Council or injustice to Mrs X, and if Mrs X wants to dispute her liability for council tax, she can appeal to the Tribunal.

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Investigator's decision on behalf of the Ombudsman