Summary: We will not investigate this complaint about council tax and council tax reductions. This is because it is reasonable for Mr Y to be expected to appeal to the Valuation Tribunal.

The complaint

1. Mr Y complains that he was charged the full amount for council tax despite his property being empty for several months. He says the Council have refused to apply a council tax discount to the account.
2. Mr Y feels this is unfair because he has not been using the Council’s services as he has not been living in or renting the property to anyone.

Back to top

The Ombudsman’s role and powers

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.

Back to top

How I considered this complaint

5. I considered information Mr Y provided and the Ombudsman’s Assessment Code.

Back to top

My assessment

6. Mr Y owns a property which he had previously rented out to a tenant. The tenant stopped paying rent, despite receiving universal credit. The tenant then told the Council the property was uninhabitable. The Council visited the property and issued an Emergency Prohibition Order, preventing Mr Y as using the property for accommodation from April 2021 onwards.
7. Mr Y says the property was empty for a total of seven months, but he still had to pay full council tax payments during this time. He says the Council has refused to apply a council tax discount for the time when the property was empty.
8. Mr Y complained to the Council in December 2021. The Council responded to denying fault, saying Mr Y was not eligible for a council tax reduction in January 2022. Mr Y then approached us a few days later.

Analysis

9. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. If Mr Y wishes to challenge his liability for the council tax during the period when his property was empty, he would need to do this by appealing to the tribunal. This is also where he can appeal the Council’s decision not to provide him with a reduction in his council tax for the period.
10. The Valuation Tribunal’s service is often free and reasonable adjustments can be made where necessary for access to the tribunal’s service. Consequently, it is reasonable to expect Mr Y to use his right to appeal to the Valuation Tribunal. Therefore, we will not investigate this complaint.

Back to top

Final decision

11. We will not investigate Mr Y’s complaint because it is reasonable to expect Mr Y to appeal to the Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman