Summary: We will not investigate Mr X’s complaint that the Council refused to grant a council tax reduction on a property he owns which was empty due to the Covid-19 restrictions. We cannot lawfully question council tax policy or achieve the outcome Mr X wants.

The complaint

1. Mr X complains the Council charged full council tax during a period when he could not sell or rent out the property due to Covid-19 restrictions. Mr X says the Council’s policy should allow a 30% reduction or it should allow him a two month grace period. Mr X says the Council has served two court summonses because he has not paid the tax. Mr X says he will pay if he gets the reduction and given the stress and inconvenience the Council should waive the tax.

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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:

• 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))

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How I considered this complaint

3. I have considered Mr X’s information and comments. The Council has supplied its complaint reply to Mr X explaining its position. I have considered the Council’s website information on ‘property discounts and exemptions’.

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My assessment

4. I will not investigate this complaint for the following reasons:
5. The Ombudsman cannot lawfully question council tax policy. The Local Government Finance Act 1992 section 66, as amended by the 2012 Act, says a council tax reduction scheme can only be challenged at court via judicial review. The Council has removed general discounts for empty or unoccupied properties. It was entitled not to change the policy during the Covid-19 pandemic.
6. The Ombudsman cannot achieve what Mr X wants. The Council has explained that during Covid-19 it sought to assist with hardship cases. There is no indication Mr X is in that category given the property was not his home and previously rented out.
7. The Council has not caused Mr X an injustice by its enforcement action. It has a duty to collect council tax. Although Mr X says the Council had to reissue a summons it has acted because Mr X has chosen to withhold payment of his tax.

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Final decision

8. The Ombudsman will not investigate Mr X’s complaint the Council refused to grant a council tax reduction on a property he owns which was empty due to the Covid-19 restrictions. We cannot lawfully question council tax policy or achieve the outcome Mr X wants.

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Investigator's decision on behalf of the Ombudsman