The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax for a second home. This is because it is a late complaint and because the complainant could have appealed to the Valuation Tribunal.
The complaint
The complainant, whom I refer to as Ms X, disagrees with the Council’s decision to charge full council tax. Ms X wants a property discount or the single person discount.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. This includes appeals about discounts.
We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
How I considered this complaint
I considered information provided by Ms X and the Council. This includes the complaint correspondence between Ms X and the Council. I also considered our Assessment Code and comments Ms X made in reply to a draft of this decision.
My assessment
Since 2012 the Council has not offered council tax discounts for second homes apart from in some circumstances linked to the person’s employment.
People who live alone are entitled to a 25% single person discount (SPD). The discount only applies to the person’s main home. This reflects the law and is not a Council policy.
Ms X owns a house (property A) in the Burnley area. In 2014 she got married and told the Council she would be moving out of the area (to property B) and property A would be her second home. She said that from August 2014 her main home would be property B, “as the whole family will be living there”. Ms X still owns property A. She says she lives there for a week each month due to employment and caring responsibilities.
In 2014 Ms X applied for a council tax discount. In 2014 the Council told her it does not offer discounts for second homes and it ended the SPD because her main home was elsewhere (property B). The Council’s response explained Ms X could not have the SPD because property A is not her main home.
In 2019 Ms X applied for a discount because she uses the property for work. The Council refused the discount because the property is not a condition of her employment. The Council said she could request an internal appeal and then appeal to the Valuation Tribunal.
Ms X applied for the SPD in 2020. She said property A is her main home because that is where her job is. Ms X also raised the possibility of using the property as a holiday home and renting it out. The Council repeated she does not qualify for the SPD because it is not her main home. The Council said her main residence is the family home. It also explained that for property A to be treated as her main home she would need to provide evidence such as her family moving to property A or the other property being sold or rented.
Ms X has recently applied for the SPD again. The Council asked for evidence that she was no longer living at property B and that her husband has claimed the SPD for the family home. I have not seen any evidence Ms X provided this evidence although she did object to some of the questions. The Council has not assessed this application because there is no evidence her circumstances have changed. The Council invited Ms X to apply for discretionary hardship relief. Ms X has not applied because she is not in financial hardship. She does say she is finding it increasingly hard to pay full council tax.
Ms X says she should get a discount because she lives in the property for one week a month, has an office in the property and is not using it as a holiday home. She also has caring responsibilities in the area.
I will not start an investigation because this is a late complaint and because Ms X could have appealed to the Valuation Tribunal. The Council decided in 2014 that property A is not Ms X’s main home and she is not entitled to the SPD. It made the same decision in 2019 and 2020 and notified Ms X of her appeal rights to the Valuation Tribunal. Ms X says the appeal rights were only in relation to holiday homes but the Council’s decision had a wider context and Ms X could have obtained further information from the Valuation Tribunal website.
Ms X did not complain to us until 2022 and, in any case, disputes about entitlement to council tax discounts are for the Valuation Tribunal to determine. Ms X could submit a late appeal to the tribunal but it would be for the tribunal to decide whether to accept it. We have no power to tell the Council it must award a discount - that is a decision for the Council or the Valuation Tribunal.
Ms X says the Council has not processed her “latest bid to have property A accepted as her main home”. But I have not seen anything to suggest she has submitted to the Council evidence that her circumstances are any different to what she declared in 2014.
Ms X wants to enter into discussions with the Council because she feels sure she must be entitled to some kind of discount. It is for the Council to decide if it wants to enter into discussions but it is not something we would request. Entitlement to discounts is based on national law and council policies – it is not something that can be changed on discussion. And, if Ms X thinks the Council has wrongly applied a policy or regulation then she could have appealed to the Valuation Tribunal.
Final decision
We will not start an investigation because Ms X could have appealed to the Valuation Tribunal and because it is a late complaint.
Investigator's decision on behalf of the Ombudsman