Summary: Mr X complained about the Council’s handling of his request to pay less council tax. The Council did not properly consider the request. At our recommendation, the Council agreed to reconsider the request, including giving Mr X his right to appeal to the Valuation Tribunal. That was a satisfactory resolution of the complaint.

The complaint

1. Mr X complained the Council charged him extra council tax on an empty property. He said the reason the property was empty was outside his control and due to the COVID-19 situation. This resulted in Mr X having to pay extra council tax.

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The Ombudsman’s role and powers

2. We investigate complaints about adult social care providers and decide whether their actions have caused an injustice, or could have caused injustice, to the person making the complaint. I have used the term fault to describe such actions. If they have caused an injustice we may suggest a remedy. (Local Government Act 1974, sections 34 B, 34C and 34 H(3 and 4) as amended)

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How I considered this complaint

3. I considered the information Mr X provided. I contacted the Council about a possible resolution of the complaint. I shared my draft decision with Mr X and considered Mr X’s comments on it.

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What I found

4. The Council has a policy of charging double council tax on homes that have been empty for more than two years. It is entitled to have such a policy.
5. Mr X owns a home that was empty while he intended to do some building work prior to renting it out. He says he anticipated completing the work and having the property occupied before it had been empty for two years. However, Mr X reports the restrictions related to the COVID-19 pandemic delayed his works. When the property had been empty for two years, the Council charged increased council tax in line with its policy.
6. Mr X asked the Council not to charge increased council tax in the usual way but to take account of the period when he says the COVID-19 restrictions delayed his building works.
7. The Council said Mr X could apply to its COVID-19 hardship fund. That was a limited fund the government had given the Council. It was mainly aimed at people with low incomes who were already receiving council tax reduction, but the Council could use any leftover money to give other support. The Council told Mr X if he applied to the COVID-19 hardship fund he should give detailed information about his income and outgoings. Mr X did not apply. He paid the extra council tax.
8. There was no fault in the Council advising Mr X of the COVID-19 hardship fund. However, that fund was not the only way of dealing with Mr X’s request to pay less council tax than the Council was demanding. In any individual case, the Council has discretion to reduce the council tax on a dwelling. (Local Government Finance Act 1992, section 13A(1)(c)) Where the Council decides such a request, the taxpayer has the right to appeal against that decision to the Valuation Tribunal, an independent tribunal. This is an important point, as it means the Council’s decision is not necessarily final.
9. We consider the Council would be at fault if it received a request from someone to pay less council tax and did not suggest they applied for a discretionary discount. That remains the case during the COVID-19 situation, as the Council’s discretion to provide a discount is unchanged.
10. Here, Mr X asked to pay less council tax. The Council did not treat that as a request for a discretionary discount, nor did it suggest he apply for one. That was fault. It deprived Mr X of the opportunity to have a discretionary discount considered and of the opportunity to appeal to the Valuation Tribunal if the Council made a decision he disagreed with.

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Agreed action

11. At my recommendation, the Council has agreed to:
1. Deal with Mr X’s case as a request for a discretionary discount.
2. Give Mr X his appeal right to the Valuation Tribunal when the Council sends its decision on the discretionary discount request.
12. This will put Mr X in the position he should have been in if the Council’s fault had not happened. I am not, of course, suggesting what decision the Council should make about whether to give a discretionary discount, or the level of any such discount. That is for the Council to decide. The key points are that the Council should deal with this properly as a discretionary discount request and that Mr X should have his appeal right if he disagrees with the Council’s decision.
13. The Council should send the decision (with reasons and appeal right) within one month of the Ombudsman’s final decision on this complaint.

Mr X’s response to my draft decision

14. Commenting on a draft of this decision, Mr X asked me to recommend that, if the Council decides to reduce his council tax for any period, it should take account of all three national COVID-19 lockdowns when calculating the amount of the reduction. It will be for the Council to decide the amount of any council tax reduction. If Mr X disagrees with the Council’s decision, he will be able to appeal to the Valuation Tribunal on that point. So it is not appropriate for my recommendation to include this point.

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Final decision

15. We shall not take further action on this complaint. This is because the action the Council has agreed is a satisfactory resolution of the complaint.

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Investigator's decision on behalf of the Ombudsman