Summary: We will not investigate this complaint about council tax liability as Mrs X had a right of appeal to the Valuation Tribunal.

The complaint

1. Mrs X complained the Council did not clarify that she was liable for the full rate of Council tax whilst her property was unoccupied and undergoing repairs. This has led her to accrue Council tax debt which has caused her distress. She also says the Council has not helped her to reduce the debt. She wants the Council to write off the outstanding council tax bill.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal about the same matter. 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.
5. 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
• any injustice is not significant enough to justify our involvement. (Local Government Act 1974, section 24A(6))

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How I considered this complaint

6. I considered information provided by Mrs X and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mrs X owned a property which she rented out until August 2021. After the tenants vacated the property, the Council sent Mrs X a council tax bill. The Council’s website says full council tax applies from the date a property becomes unoccupied and unfurnished for up to two years.
9. Mrs X was unhappy with the charge, but the Council would not reduce it. It advised her of her right of appeal to the Valuation Tribunal. Mrs X contacted the Valuation Tribunal for advice but did not use her right of appeal.
10. When Mrs X moved into the property in April 2022, the Council sent her information on the support and discounts available. It has also offered repayment plan options for the debt accrued whilst the property was unoccupied.
11. The law says we cannot normally investigate a matter that can be appealed to a Tribunal. Mrs X had a right of appeal to the Valuation Tribunal about the charges incurred whilst the property was unoccupied. It was reasonable for her to use it, and so we will not investigate this matter.
12. Even if the bill sent in August 2021 did lack clarity, Mrs X was still liable for the charge. The Council has offered Mrs X a repayment plan which is a suitable remedy for any injustice caused.

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Final decision

13. We will not investigate Mrs X’s complaint because Mrs X had a right of appeal to the Valuation Tribunal and it was reasonable for her to use it.

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Investigator's decision on behalf of the Ombudsman