Sunderland City Council (21 011 499)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 09 Dec 2021
The Ombudsman's final decision:
Summary: We will not investigate Mrs X’s complaint that the Council applied an empty property council tax premium of 200% and failed to communicate with her properly about the matter. We cannot lawfully question the Council’s council tax policy. The Council has now explained the position and given Mrs X appropriate information and advice.
The complaint
- Mrs X complains the Council has applied an empty property premium which doubles the amount of council tax she must pay. Mrs X says the policy is not fair to new owners and contrary to previous government guidance which says councils should consider why a property is empty before imposing the premium.
- Mrs X complains the Council’s communications and handling of the case have been poor. It delayed replying to her contacts and gave inaccurate information. She tried to complain and was ignored. Mrs X says the Council threatened to take legal action because she had not paid the council tax premium from 1 June when it was applied. She says the Council has caused anxiety and frustration.
The Ombudsman’s role and powers
- 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 Council, 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))
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
How I considered this complaint
- I have considered Mrs X’s information and comments and discussed the complaint with her by telephone. I have clarified the position with the Council and considered its communications with Mrs X. I have considered the law and the Council’s website information on its council tax policy.
My assessment
- I will not investigate this complaint for the following reasons:
- We cannot investigate the Council’s policy on council tax reductions and the premium. The law says a council tax scheme can only be questioned at court via judicial review (Local Government Finance Act 1992, section 66 as amended).
- The Council has explained the position in detail in communications to Mrs X dated 14 September (resent on 4 November) and 3 December. There was some delay because Mrs X raised her questions in an email dated 23 July. She tried to complain on 1 November following a demand for payment of the full council tax debt. There is insufficient reason to consider further. The Council has explained the position in detail. Information about council tax policy including premiums and reductions is also available on its website. The Council was entitled to demand payment of the tax. However, it has now said it will not pursue recovery of the premium debt until the Valuation Office decides whether the property should be removed from the property banding list due to its condition.
- If Mrs X disagrees with the Council’s decision on council tax reduction she has a right of appeal to the Valuation Tribunal which it would be reasonable for her to use. Such a complaint is outside the Ombudsman’s jurisdiction (see paragraph 4 and 5 above). The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. The Council has advised Mrs X she can apply for a 25% major repair discount for the first 6 months she owned the property. A refusal to award such a discount would create a right of appeal.
Final decision
- The Ombudsman will not investigate Mrs X’s complaint that the Council applied an empty property council tax premium of 200% and failed to communicate with her properly about the matter. We cannot lawfully question the Council’s council tax policy. The Council has now explained the position and given Mrs X appropriate information and advice.
Investigator's decision on behalf of the Ombudsman