Summary: We will not investigate this complaint about the Council’s decisions relating to Mrs X’s property. The Council is not responsible for decisions about whether a property is uninhabitable, as the Valuation Office Agency makes such decisions. It is not proportionate to investigate peripheral matters, and the courts are best placed to consider complaints about what exemptions and discounts a council has decided to offer.

The complaint

1. Mrs X complained about the Council’s decision to charge council tax on an property she says is uninhabitable. She said the Council provided inconsistent and unclear information and avoided answering key questions.
2. Mrs X said the matter had caused her significant stress and frustration, and financial detriment. She wanted the Council to withdraw the second home premium charges it had applied to her property, accept the property is uninhabitable and refund council tax paid so far. She also wanted it to pay her compensation for the distress and inconvenience the matter had caused.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. We cannot investigate complaints about actions which are not the administrative function of a council. (Local Government Act 1974, section 26(1) as amended).
5. The law says we cannot normally investigate a complaint when someone could take the matter to court. However, we may decide to investigate if we consider it would be unreasonable to expect the person to go to court. (Local Government Act 1974, section 26(6)(c), as amended)
6. It is our decision whether to start, and when to end an investigation into something the law allows us to investigate. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)
7. The courts have said we can decide not to investigate a complaint about any action by an organisation concerning a matter which the law says we cannot investigate. (R (on the application of M) v Commissioner for Local Administration [2006] EHWCC 2847 (Admin))

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How I considered this complaint

8. I considered information provided by the complainant.
9. I considered the Ombudsman’s Assessment Code.

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My assessment

Matters for the Valuation Office Agency

10. The Valuation Office Agency (VOA) decides whether properties are uninhabitable and therefore exempt from council tax. The Council signposted Mrs X to the VOA for such a decision.
11. We cannot investigate complaints about matters that are not an administrative function of a council. The decision about whether Mrs X’s property is uninhabitable is not an administrative function of the Council and we cannot investigate this part of Mrs X’s complaint.

Matters for the courts

12. Section 13A(1)(c) of the Local Government Finance Act 1992 (as amended by The Local Government Finance Act 2012) gives a council discretion to reduce the council tax payable on a dwelling to nil if it wishes to do so. Local authorities have significant discretion over what council tax reductions and exemptions they offer.
13. The Council does not currently offer a discount or exemption for properties that are empty and undergoing maintenance. Mrs X’s complaint was partly about the Council’s decision not to offer such an exemption.
14. Where a council has discretion about the level or duration of an exemption or discount, such decisions are made as part of the annual council tax setting. As such they can only be challenged by judicial review (Local Government Act 2003, Paragraph 49, Schedule 7). 
15. We cannot consider this part of Mrs X’s complaint, and it is open to her to challenge the Council via Judicial Review.

Other parts of the complaint

16. Mrs X’s complaint was partly about the Council’s communication and alleged lack of clarity. The substantive matter in this complaint is a decision that must be made by the VOA, and any such decision in Mrs X’s favour will remove her property from the council tax list. It is not proportionate for us to investigate the peripheral matters when we cannot investigate the substantive issue.
17. Mrs X’s concern the Council was not clear or consistent related largely to communications about whether the property was furnished or unfurnished, and whether it was therefore classed as an empty home or a second home. Whichever applies in this case, Mrs X’s property would be charged a 100% additional premium in line with the Council’s scheme. Therefore, further consideration of this point would not be proportionate. Only the VOA can make a decision that would render Mrs X’s property exempt from council tax.

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Final decision

18. We will not investigate Mrs X’s complaint because decisions about whether a property is uninhabitable are not an administrative function of the Council, it is not proportionate to investigate peripheral matters, and the courts are best placed to consider complaints about what exemptions and discounts a council has decided to offer.

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Investigator's decision on behalf of the Ombudsman