Summary: We will not investigate Mr X’s complaint that the Council has not granted full council tax relief on a property he owns. There is insufficient evidence of fault in how the Council has considered its discretion in this matter. We cannot lawfully question its council tax policy.

The complaint

1. Mr X complains the Council has refused to grant 10 months council tax relief on a property which he lets out. Mr X says in October 2020 the Council’s letting agency returned the property to him in a bad condition. Due to the covid-19 pandemic he had difficulty arranging repair works and has lost rental income. Mr X says the Council has effectively given him 8 months relief but he wants it to cover the full period the property is empty.

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The Ombudsman’s role and powers

2. The Ombudsman investigates complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or may decide not to continue with an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• any fault has not caused injustice to the person who complained, or
• any injustice is not significant enough to justify our involvement, or
• we could not add to any previous investigation by the organisation, or
• further investigation would not lead to a different outcome, or
• we cannot achieve the outcome someone wants.

(Local Government Act 1974, section 24A(6))

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 law says we cannot normally investigate a complaint when someone could take the matter to court. However, we may decide to investigate if we consider it would be unreasonable to expect the person to go to court. (Local Government Act 1974, section 26(6)(c), as amended)

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How I considered this complaint

5. I have considered Mr X’s information and comments. The Council has supplied the complaint replies.

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My assessment

6. I will not investigate Mr X’s complaint for the following reasons:
7. The Ombudsman cannot lawfully question the Council’s council tax exemption or relief policy which can only be done via judicial review (Local Government Finance Act 1992, section 66, as amended by 2012 Act). The Council says it applied a class C, ‘unoccupied and unfurnished properties’, which allows a 6 week exemption on a property.
8. If Mr X believes the Council has failed to apply its council tax exemption policy correctly he has a right of appeal to the Valuation Tribunal which it is reasonable for him to use (see paragraph 3 above). The Council has advised him he can go to the Valuation Tribunal.
9. There is insufficient evidence of fault. The Council has exercised its discretion in Mr X’s favour covering 8 months. It is not asking Mr X to pay council tax before June. This was done via an ex-gratia payment and write off to the 31 May 2021. The Council has advised Mr X he could apply for an exceptional circumstances or hardship payment but he has not done so.
10. We would not investigate the previous contractual relationship between Mr X and the Council regarding his property. If Mr X let his property to the Council he would have a legal remedy at court if it was returned in an unsatisfactory condition or contrary to the terms of the lease (see paragraph 4). It would be reasonable for him to use his remedy because the court has the power to award compensation.

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Final decision

11. The Ombudsman will not investigate Mr X’s complaint that the Council has not granted full council tax relief on a property he owns. There is insufficient evidence of fault in how the Council has considered its discretion in this matter. We cannot lawfully question its council tax policy.

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Investigator's decision on behalf of the Ombudsman