Summary: We will not investigate Mr X’s complaint about the Council applying an empty home tax premium to his home or its recovery action. It is reasonable for him to appeal to the Valuation Tribunal. The Council is entitled to continue recovery action until then.

The complaint

1. Mr X complains the Council wrongly applied an empty home tax premium to his property. He also complains about the Council’s recovery action while he disputes the charge.
2. Mr X says the property is occupied and he provided evidence to the Council, which it did not accept. He wants the Council to remove the premium and stop recovery action.

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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:

• any fault has not caused injustice to the person who complained,
• any injustice is not significant enough to justify our involvement, or

(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.
5. 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. We may decide to investigate if we consider it would be unreasonable to expect the person to use this right but cannot investigate if the person has already used it. (Local Government Act 1974, section 26(6)(a), as amended)
6. The Valuation Tribunal handles appeals about council tax disputes.
7. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)

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How I considered this complaint

8. I considered information provided by Mr X and the Council.
9. I also considered the Ombudsman’s Assessment Code and the Council’s tax recovery policy.

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My assessment

10. If Mr X believes the Council has wrongly applied the empty home tax premium, then he can appeal to the Valuation Tribunal. The Valuation Tribunal is more appropriate to consider disputes of this nature, and only it has the power to change or overturn the Council’s decision. I have seen no evidence that suggests it would be unreasonable for him to appeal. Therefore, I will not investigate this aspect of his complaint.

Council tax recovery

11. Council tax is recovered through the Magistrates’ court. We cannot investigate what happens from the issue of a summons to the end of the hearing, including court costs. However, we can consider whether there was fault before court action which caused injustice.
12. Councils can take recovery action even where tax liability is disputed. However, if there is such a dispute and the council has not had an opportunity to resolve it before the hearing then the case can be adjourned. Alternatively, the council may still ask for the liability order, and hold any action while it tries to settle the dispute.
13. The Council asked Mr X to send it evidence the property was occupied. When it did not receive a response, it issued him a reminder notice. It then applied for a court summons after Mr X did not comply with the reminder notice. I am satisfied this action was in line with the Council’s tax recovery policy.
14. I recognise that Mr X did send evidence to the Council which it did not consider before it applied for the summons. The Council has explained the reasons why it did not receive or consider that evidence at the time. It later reviewed the evidence and decided it did not show the property was occupied.
15. Even if there was some delay or error in considering the evidence, this has not caused Mr X significant injustice. This is because the Council would have continued recovery action because it decided the premium still applied.
16. If a taxpayer appeals to the Valuation Tribunal before the hearing, it is good practice for councils to adjourn or withdraw proceedings. If the appeal is made after a liability order, further recovery should normally be put on hold until the appeal is decided. I have seen no evidence that Mr X has appealed to the Valuation Tribunal and therefore it is open to the Council to continue recovery action.

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Final decision

17. We will not investigate Mr X’s complaint because it is reasonable for him to appeal to the Valuation Tribunal and because the Council is entitled to continue recovery action.

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Investigator's decision on behalf of the Ombudsman