Summary: We will not investigate this complaint about council tax. This is because it is reasonable to expect Ms Y to appeal to the tribunal.

The complaint

1. Ms Y complains the Council has charged her twice for Council tax over two properties when she only lives in one property and has refused to apply a single person discount on her council tax.
2. Ms Y says she is paying a significant amount in council tax which she feels is unfair.

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The Ombudsman’s role and powers

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 and council tax support or reduction.

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How I considered this complaint

5. I considered information Ms Y provided and the Ombudsman’s Assessment Code.

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My assessment

6. Ms Y purchased a property in the Council’s area in June 2021. However, Ms Y says she did not move into the property until September 2021. Ms Y says she was continuing to pay rent and full council tax on her existing property between June and September 2021 and feels she has effectively been charged twice for council tax when she was only living in one property.
7. Ms Y also says she has applied repeatedly for a single person discount on her council tax on the new property for between June and September 2021. She does not understand why she could not receive the discount for the time she was not living in the property, but now has been able to since moving into the property. She feels the advice given has been confusing and conflicting.
8. Ms Y complained to the Council who responded to her in February 2022. It denied fault and said Ms Y was not eligible for the single person discount between June and September 2021 because it was not her main residence at the time. It also said it considered Ms Y to be liable for council tax on both properties and would not consider Ms Y to meet the criteria for a council tax discount because she was not living in the property for the three-month period. Ms Y then approached us in February.

Analysis

9. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. This includes discounts such as the single person discount or where a property has been empty.
10. Ms Y has a right to appeal to the Valuation Tribunal if she disputes her liability for the council tax she has been charged and if she does not accept the Council’s position that she was not eligible for a discount between June and September 2021.
11. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. We have discretion to disapply the rule outlined in paragraph three if we decide it would be unreasonable for Ms Y to appeal.
12. The Valuation Tribunal is often free and reasonable adjustments can be made where necessary for access to the tribunal’s service. As Ms Y has not provided any reason to suggest otherwise, we would consider it reasonable to expect Ms Y to use her right to appeal to the Valuation Tribunal. Therefore, we will not investigate this complaint.

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Final decision

13. We will not investigate Ms Y’s complaint because

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Investigator's decision on behalf of the Ombudsman