Summary: We will not investigate this complaint about the Council requesting payment of council tax from Mr Y, or how the amount was affected by the Council’s decision on Mr X’s planning application for the property. This is because Mr Y had a right of appeal to the Valuation Tribunal, he used his right of appeal to the Planning Inspectorate, and there was no fault in the Council demanding council tax irrespective of what happened to the planning application.

The complaint

1. Mr X complains on behalf of Mr Y. The Council have sought payment of council tax from Mr Y for the period from 2018 until 2021. The Council has also applied a 100% increase on the council tax payable as the property had been empty for more than 2 years. Mr Y complains the council tax charges in terms of rate and period requested are unfair and resulted in him paying more. Mr Y also complains the Council’s rejection of a planning application unreasonably delayed demolition which resulted in him paying more council tax.

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The Ombudsman’s role and powers

2. The Ombudsman investigates 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 may decide not to continue with an investigation if we decide there is not enough evidence of fault to justify investigating, or any fault has not caused injustice to the person who complained. (Local Government Act 1974, section 24A(6))
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 courts have said that where someone has used their right of appeal, reference or review or remedy by way of proceedings in any court of law, the Ombudsman has no jurisdiction to investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916)
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 the complainant.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr X applied for planning permission which included the demolition of a property Mr Y owned. The Council refused planning permission. Mr X used his right to appeal to the Secretary of State, who granted planning permission.
9. The Council contacted Mr Y in 2021 to seek payment of unpaid council tax for the period of his ownership. It has charged an additional 100% as the property had been empty for more than two years.
10. I appreciate Mr Y disputes the time period over which any 100% additional charge should apply. The Valuation Tribunal can consider an appeal that the council tax was incorrectly calculated. Mr Y could have appealed to the Valuation Tribunal. It is reasonable to expect Mr Y to have appealed because the Tribunal has the necessary expertise and could have awarded the type of remedy Mr Y is looking for if it saw fit.
11. I understand Mr Y believes the property would have been demolished sooner, and therefore exempt from council tax, had the Council not rejected Mr X’s planning application. However, the Council’s planning and council tax responsibilities are separate. While the building was standing and listed on the Valuation Office Agency’s council tax list, the Council had no option but to bill for council tax on that basis. Property speculation by its nature involves some uncertainty and risk, including the risk that a refusal of permission might delay plans. Mr X had, and used, a right of appeal against the refusal of planning permission. Even though the Secretary of State’s appeal decision might not have dealt with all the implications of the Council refusing planning permission (for example, it could not address the council tax point), that does not enable us to consider this point, as paragraph 4 said.

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Final decision

12. We will not investigate Mr Y’s complaint because there was a right of appeal to a Valuation Tribunal, Mr X has already exercised his right of appeal to the planning inspectorate and there was no fault in the Council billing for council tax before the property was demolished.

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Investigator's decision on behalf of the Ombudsman