Summary: We will not investigate this council tax complaint because there is insufficient evidence of fault by the Council. In addition, the complainant could appeal to the Valuation Tribunal or contact the Valuation Office.

The complaint

1. The complainant, whom I refer to as Ms X, complains the Council will not reduce the council tax despite the property being empty and uninhabitable.

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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 an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• there is another body better placed to consider this complaint.

(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 Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

5. I considered information provided by Ms X and the Council. This includes the complaint correspondence. I also considered our Assessment Code and invited Ms X to comment on a draft of this decision.

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My assessment

6. The owner of a property is liable for the council tax for any period when the property is empty. The Council does not offer discounts or exemptions for empty properties. The Valuation Office, which is not part of the Council, can take a property out of council tax if it is unhabitable. The threshold to remove a property from council tax is high. The Council offers discretionary council tax relief for people in hardship.
7. Ms X owned a property which she rented to tenants. The tenants left in September 2020. Ms X says they left the property in a poor condition; she describes the house as being left in a mess and uninhabitable. Ms X sold the property in August 2021.
8. Ms X was liable for the council tax from September 2020. Ms X repeatedly asked the Council for a reduction or an exemption. Ms X said she should not pay full council tax due to the condition of the house and because she was not using any Council services. The Council repeatedly told Ms X there were no discounts and she needed to pay the council tax. In May 2021 the Council told Ms X that she could pay the council tax from the proceeds of the sale if she provided a letter from her solicitor giving an undertaking to do this. The Council sent Ms X an application form for discretionary relief; Ms X did not apply because she says her income is too high to qualify.
9. Ms X owes £1320 in council tax and recovery action was on hold until April. She has not yet incurred any recovery costs. Ms X says the Council could have exercised discretion and reduced the council tax. She denies getting a letter inviting her to pay from the sale of the property.
10. I will not investigate this complaint because disputes about whether someone is entitled to an exemption or discount are a matter for the Valuation Tribunal. It is reasonable to expect Ms X to appeal because the tribunal can decide if she is entitled to a discount. The Council wrote to Ms X inviting her to appeal and it will hold recovery action for one month to give her time to appeal. Alternatively, Ms X could contact the Valuation Office, within one month, and ask for the property to be declared unhabitable for the purposes of council tax.
11. I also will not investigate this complaint because there is insufficient evidence of fault by the Council. This is because it told Ms X it does not offer discounts on empty homes, it invited her to apply for discretionary relief and I have seen the letter inviting her to pay from the sale of the house. The Council also explained that council tax is a property tax that is not related to the receipt of services.

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Final decision

12. We will not investigate this complaint because Ms X can appeal to the Valuation Tribunal or contact the Valuation Office. In addition, there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman