Summary: We will not investigate this complaint about Dr X paying council tax on two properties. This is because she was still liable for the council tax on the first property until the tenancy ended. There is not enough evidence of fault by the Council to justify an investigation.

The complaint

1. Dr X complains she was being unfairly charged council tax on two properties after she had moved out of one of them.
2. Dr X requested a S13A reduction which the Council refused as there were no exceptional circumstances. She would like a refund of the council tax from her move out date.

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The Ombudsman’s role and powers

3. 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 (Local Government Act 1974, section 24A(6), as amended, section 34(B))
4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate. 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)
5. 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

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

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My assessment

8. Dr X moved out of her property in March 2025, and the tenancy ended in July. Dr X informed the Council of this promptly and gave details of her new address.
9. The new address was not banded. Once the Council had this information it sent Dr X a new bill in June.
10. The Council explained to Dr X she was still liable for the previous property until her tenancy ended and arranged a payment plan to reduce the charge and instalments on her new property.
11. I do not consider there is sufficient evidence of fault by the Council to warrant investigation as it has explained the legislation to Dr X. Council tax is a property based tax, not a charge for services.
12. Dr X asked for a S13A reduction but the Council did not agree as there were no exceptional circumstances. The Council informed Dr X of her right to appeal this to the Valuation tribunal, and provided information on further reductions she could apply for.
13. Since making her complaint Dr X has advised the Council further information about her status which the Council are looking into to determine whether she qualifies for any exemption.

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Investigator's decision on behalf of the Ombudsman