Summary: We will not investigate this complaint about the Council’s decision not to exempt an empty property from council tax. This is because the complainant could appeal to the Valuation Tribunal or approach the Valuation Office Agency.

The complaint

1. The complainant, whom I refer to as Mr X, complains the Council will not exempt an empty flat from council tax even though it is unfit for occupation. He wants the Council to apply a class G exemption and issue a refund for the council tax he should not have paid.

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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 an investigation if we believe there is another body better placed to consider this complaint. (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.

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How I considered this complaint

5. I read the complaint and the Council’s responses. I considered comments Mr X made in reply to a draft of this decision.

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What I found

Valuation Office

6. The Valuation Office (VOA) is not part of the Council. The VOA can decide that the condition of a property means it should be de-listed from council tax. People can appeal to the Valuation Tribunal if they disagree with a decision made by the VOA.

Council tax exemption (class G)

7. A property will be exempt if occupation is prohibited by law. This could be when a planning condition prevents occupation, the property is subject to a demolition order or the environmental health service has deemed a property unfit for habitation.
8. The Valuation Tribunal considers appeals about whether a property qualifies for a class G exemption.

What happened

9. Mr X owns a flat which has been empty since 2006. Mr X says it is unfit for occupation. The VOA inspected the flat in 2014 and decided not to de-list it for council tax.
10. The Council charges council tax for the property. Mr X disagrees because he says it is unfit for habitation. The Council applied a 12 month exemption because the property needs some work but it did not award a Class G exemption. In April 2021 the Council invited Mr X to appeal to the Valuation Tribunal. It also suggested he could contact the VOA again.
11. Mr X says the environmental health service will not inspect the flat so he cannot get proof. He also says the VOA cannot consider whether the flat is fit for occupation.
12. The environmental team will not do an inspection because the flat has been empty since 2006 so there are no occupants to protect from living in unsafe conditions.

Assessment

13. I will not start an investigation because Mr X can appeal to the Valuation Tribunal about the Council’s decision not to award a class G exemption. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to decide if an exemption applies. In addition, the Council explained Mr X’s appeal rights and the tribunal is free to use.
14. Mr X says an officer agreed the flat is unfit for occupation. The officer denies saying this. I will not investigate this dispute because the key issue is entitlement to the exemption which is a matter for the Valuation Tribunal.
15. I also will not start an investigation because Mr X could make a new application to the VOA and ask it to remove the flat from council tax due to its condition. This is a decision the VOA could make if it thought the condition of the flat is so poor that it should be removed from council tax. And, again, if Mr X disagreed with the VOA decision, he could appeal to the Valuation Tribunal. Mr X has said that, while he considers the flat to be unfit for occupation, he does not think the condition merits it being withdrawn from council tax. As such, Mr X may decide it would be better to appeal to the Valuation Tribunal about the class G exemption.

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Final decision

16. I will not start an investigation because Mr X can appeal to the Valuation Tribunal. He could also approach the VOA again.

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Investigator's decision on behalf of the Ombudsman