Summary: We will not investigate Mr B’s complaint that the Council is charging him council tax for short term holiday letting properties rather than business rates. This is because we cannot achieve the outcome he wants by investigating his complaint.

The complaint

1. The complainant, Mr B, complained that the Council is charging him council tax for short term holiday letting properties rather than business rates. He told us the Council has charged him £55,000 for properties which have been empty for most of the year.

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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’. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we believe:

• it is unlikely further investigation will lead to a different outcome, or
• we cannot achieve the outcome someone wants, or
• there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

3. I have considered the information Mr B provided and the Council’s recent correspondence with him. I have given Mr B an opportunity to comment on my draft decision.

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What I found

4. Mr B told us he has had five years of debate with the Council about the rating status of his rental units. He said the Council had told him it is unlikely to support a change of use planning application. Mr B said the Council will not change its stance on the rating status issue.
5. The Valuation Office Agency assesses the council tax banding of non-business use properties and the rateable value of business units. Councils then use that information to calculate bills and collect the amounts due. It is for the Valuation Office Agency to decide if a property should remain in the council tax banding list. The Council has explained to Mr B that he needs to contact the Valuation Office Agency. In the meantime, Mr B must pay the council tax until the Valuation Office Agency makes its decision.
6. Mr B wants the Council to charge him business rates. That is not something we can achieve for him by investigating his complaint because the key decision is to be made by the Valuation Office Agency, not the Council. The Valuation Office is not part of the Council so we cannot investigate its decisions.

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Final decision

7. We will not investigate this complaint. This is because we cannot achieve the outcome Mr B wants by investigating his complaint.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman