Summary: There is no evidence of fault by the Council in its handling of Mr X’s council tax account for an empty property.

The complaint

1. The complainant whom I shall refer to as Mr X, complained the Council has not correctly billed him for council tax for his property. He says that he has still not received the correct bills, he has been sent a summons and the Council has not awarded an uninhabitable discount.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. If there has been fault which has caused an injustice, we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended).
3. If we are satisfied with a council’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(i), as amended)

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How I considered this complaint

4. I have discussed the complaint with the complainant and considered the complaint and the copy correspondence provided by the complainant. I have made enquiries of the Council and considered the comments and documents the Council provided. Mr X and the Council had an opportunity to comment on my draft decision. I considered their comments before making a final decision.

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What I found

5. Mr X, who is a landlord, bought a property to let in March 2019. The former owner advised the Council on the day of completion of the sale. The Council set up a council tax account in Mr X’s name. As it did not have Mr X’s contact address it sent bills for council tax for 2018/19 and 2019/20 to Mr X at the property address.
6. Mr X did not pay the council tax and so the Council sent reminders in May 2019. At the end of May 2019 Mr X contacted the Council and advised he had rented the property out. The Council’s note of the call states he was dissatisfied when the officer advised him that there was no discount for empty properties. The officer advised him to contact his councillors if he was unhappy about the discount for empty properties being stopped.
7. The Council revised the council tax ending Mr X’s liability when his new tenants moved in. It also revised the start day in error to a month before he bought the property. It sent new bills to Mr X at his home address.
8. Mr X complained to the Council on 30 May 2019. He said he had been told the Council would drop the charge for 2018/19. He expected this to be nil, and to receive a reduction for the current year due to it being empty. He said the Council should not have advised him to contact his councillors if he wanted to complain. He said now found out the Council’s online advice which referred to the Ombudsman after completing the Council’s complaints procedure.
9. The Council replied on 3 July 2019. It apologised for its delay. The Council said it had revised liability to start a month earlier in error. It had corrected this. The Council said it did not apply exemptions for empty and unfurnished properties. However, it noted that as Mr X had said the property was uninhabitable, he should send photos and further information regarding the works required. The Council explained that uninhabitable status did not apply to a property being suitable for tenants but whether it was suitable for habitation. The Council said it had directed him to his councillors because councillors had made the decision to remove the exemption for empty and unfurnished properties. If he had a complaint regarding the process, then its corporate complaints procedure was the correct process to follow.
10. Mr X complained further on 3 July at stage two of the Council’s procedure. He said that the Council had given him incorrect advice, pointed him in the wrong direction and then ignored him for over a month. He said the Council had advised him that he had nothing to pay for 2018/19. He said that he could not rent the property out if it was not fit to be inhabited.
11. The next day the Council sent Mr X a form for an uninhabitable property discount.
12. The Council replied on 27 July 2019. It said the Council did not award discounts any more for empty and unfurnished properties. The officer had advised him regarding this in May 2019 when he first called. The Council explained that it did offer a 25% discount for properties that were deemed to be uninhabitable. It said it had invited him to apply for this and provide evidence. However, it said that Mr X had not replied. It explained the kind of evidence it required. The Council placed a hold on recovery for a further 10 days.
13. In mid September Mr X asked the Council for a response and chased the Council after a week. He said the Council still had not sent him a correct bill. The Council says it is not clear what prompted Mr X’s emails in September.
14. The Council replied on 30 September 2019. It said it had advised him in its letter of 27 July 2019 that it did not give a discount for empty and unfurnished properties. It said it had received an application for a discount based on the property being uninhabitable, but he had not provided supporting evidence such as photos and invoices. It said he could complain to the Ombudsman or he could appeal the Council decision to the Valuation Tribunal. It gave details. The Council also said that it had suspended recovery but as it had not had a , it was now pursuing recovery and was about to issue a summons. The Council then issued a summons adding costs of £70.
15. Mr X complained the Council should not issue a summons and add costs because he said it had not sent him a correct bill. He stated that the Council should not charge him for the 2018/19 year because he had been advised he would receive an empty property discount. He also said he should get a 25% uninhabitable discount from 1 April 2019 until he let the property as it was uninhabitable. He sent some information about the property requiring works. However, the Council advised him that it was not sufficient.
16. In October 2019 as a gesture of goodwill the Council removed the summons charge. Mr X paid the remaining council tax charge.

Analysis

17. The Council properly revised liability when the former owner gave it information about the sale to Mr X in March 2019. It sent the correct bills and notices to the property address as it did not have Mr X’s contact details. There is no fault here.
18. I have not seen evidence the Council advised Mr X that it would apply an empty property discount as he claims. The Council stopped its discount for empty and unfurnished properties from April 2019. The former owner had received a four week discount in 2018/19, which meant a further discount could not be applied to the property in 2018/19. I have not found fault here.
19. Mr X contacted the Council two months after he had bought the property. He gave the Council his contact details. The Council then sent bills to him at his address. However, Mr X did not pay or make a payment arrangement. The Council then sent him a summons. I have not found fault here, and in any case the Council has removed the charge as a gesture of goodwill.
20. Mr X complains the Council misadvised him about making a complaint. I can see the officer advised Mr X to contact his councillors about the removal of the empty property discount. I do not consider this is fault in the context of a discussion about a change in Council policy.
21. The Council made a mistake in early July regarding the start date of liability, but it quickly corrected this. From 4 July 2019 bills it sent Mr X appear correct.
22. As I explain in paragraphs 24-25, Mr X had the right of appeal regarding the Council’s decision not to award an uninhabitable discount.

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Final decision

23. I have not found evidence of fault. I have completed my investigation and closed the complaint.

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Parts of the complaint that I did not investigate

24. 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).
25. Mr X had the right of appeal to the Valuation Tribunal about the Council’s decision it should not apply an uninhabitable property discount. The Council advised him regarding this in its letter of 30 September 2019. I consider it was reasonable to expect Mr X to appeal if he wanted to dispute the Council’s decision.

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Investigator's decision on behalf of the Ombudsman