Summary: We will not investigate Mrs X’s complaint about the Council’s refusal to extend a six-month council tax exemption. This is because there is no evidence of fault by the Council.

The complaint

1. The complainant, Mrs X, complains the Council failed to properly consider her request to extend an empty property council tax exemption.

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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 effect on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start an investigation if the tests set out in our Assessment Code are not met. (Local Government Act 1974, section 24A(6), as amended)
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. 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.

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How I considered this complaint

5. I considered information provided by Mrs X and the Ombudsman’s Assessment Code.

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Background

6. Mrs X’s mother sadly passed away in late 2019. Probate was granted to administer the estate in February 2020 and this triggered a six-month empty property exemption from council tax which ended in August 2020.
7. Mrs X says that because of the COVID-19 pandemic she was unable to sell the property within the six-month period. The estate therefore has to pay more than £500 for council tax after the expiry of the exemption. Mrs X says this is unfair and contacted the Council, her MP and the Ministry for Housing, Communities and Local Government to ask that they waive the bill.
8. The Council dealt with Mrs X’s request as an application for a discretionary reduction in council tax but told her the request did not meet its criteria, which look at financial hardship. Mrs X is unhappy with this and says she did not apply for a discretionary reduction but an extension of the six-month exemption.

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My assessment

9. There is no evidence of fault by the Council in this case. The six-month council tax exemption applies across England and the Council has no discretion to extend it. It does have discretion to consider requests to reduce or waive council tax generally but considers such requests in accordance with its policy on discretionary reductions.
10. Mrs X is clear she was not asking for a discretionary reduction but this is the only way the Council could consider waiving the council tax owed by the estate; this is because council tax is public money and the Council has an obligation to collect it. The Council therefore considered Mrs X’s request under the policy and informed Mrs X of her right of appeal against its decision.

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Final decision

11. We will not investigate this complaint. This is because there is no evidence of fault by the Council. If Mrs X believes the Council has wrongly declined her request to waive any council tax owed by the estate it would be reasonable for her to appeal.

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Investigator's decision on behalf of the Ombudsman