Summary: We will not investigate this complaint about the Council’s handling of Mr X’s council tax account. This is because there is not enough evidence of fault to justify investigating. Mr X can appeal regarding a council tax discount.

The complaint

1. Mr X complains that the Council ignored his request for an empty property council tax exemption. It sent him a summons without warning. He paid in full, but it then involved an enforcement agent. He was unable to get a single person discount instead. He says this caused him distress.

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The Ombudsman’s role and powers

2. We investigate 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 continue an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• it would be reasonable for the person to ask for a council review or appeal; or

(Local Government Act 1974, section 24A(6), as amended, section 34(B)).

3. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (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 provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. In May 2024 Mr X asked for a council tax exemption due to the property he owned being empty. However, he says the Council did not reply and in October it sent him a summons. Mr X paid the council tax in full but then enforcement agents sent him an Enforcement Notice
7. Mr X complained to the Council. In November it replied it had overlooked his request in May. It apologised for this, but it said from 2023 there were no discounts for empty property. It said it had recalled the account from its agents and removed the fees.
8. In April 2025 Mr X told the Council he had sold the property. He asked for a refund of overpaid council tax. He said the Council had not replied to his request for an exemption. And he said he should be entitled to a single person discount.
9. The Council replied it had ended his account and it would issue a refund. It apologised if Mr X did not receive its response from November. It noted he asked for a single person discount. But as he had stated the property was empty it could not apply a discount. If he had moved in, he could apply and provide evidence.
10. We will not investigate this complaint because there is insufficient evidence of fault by the Council to justify an investigation. The Council has now refunded the credit on the account. It explained why the exemption Mr X requested did not apply and it has invited him to complete a form if he wishes to claim a single person discount. Mr X can appeal to the Valuation Tribunal if he disagrees with the council’s decision regarding the discount.

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Final decision

11. We will not investigate Mr X’s complaint because there is insufficient evidence of fault to warrant an investigation.

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Investigator's decision on behalf of the Ombudsman