Summary: We will not investigate Ms X’s council tax complaint. We cannot lawfully question the Council’s policy to have a 100% council tax premium on empty properties. Ms X may apply for the property repair or other discount and if refused will have a right of appeal to the Valuation Tribunal.

The complaint

1. Complaint 1: Ms X complains the Council has applied a 100% council tax premium to a property she inherited which has been empty for two years. Ms X says she did not receive suitable notice of the increase and she cannot afford to pay it. She says there is delay selling the property due to a private legal case.
2. Complaint 2: Ms X complains the Council did not give her information about possible council tax discounts and exemptions. She says there was some months in 2021 when improvement works were done and it was not possible to live in the property.

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The Ombudsman’s role and powers

3. 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
• we cannot achieve the outcome someone wants.

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

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How I considered this complaint

4. I considered information provided by the complainant including a Council communication dated 10 September 2022 explaining its position. I have considered information on the Council’s website about its policy and council tax discounts.

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My assessment

5. I will not investigate this complaint for the following reasons:
6. Complaint 1: We cannot achieve the outcome Ms X wants regarding the empty property charge. The Council has applied its policy which says that a 100% premium is charged after two years. The law says council tax policy can only be questioned by judicial review at court (Local Government Finance Act 1992, section 66, as amended). Ms X would need to discuss any problem pay a council tax bill with the Council, as it has advised.
7. Complaint 2:
8. There is insufficient evidence of fault and Ms X should follow the Council’s recent advice. The Council’s website contains information about tax policy, exemptions, and discounts. This includes the discount available when someone dies or where major structural work/repair to a property occurs. The Council’s recent communication to Ms X says she does not appear entitled to the major structural work discount. However, the Council has invited Ms X to provide a full list of works with supporting evidence.
9. If Ms X applies formally for a council tax discount and is refused she will have a right of appeal to the Valuation Tribunal. At that point, the complaint would be outside the Ombudsman’s jurisdiction because there is an alternative remedy. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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Final decision

10. The Ombudsman will not investigate Ms X’s council tax complaint. We cannot lawfully question the Council’s policy to have a 100% council tax premium on empty properties. Ms X may apply for the property repair or other discount and if refused will have a right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman