Summary: We will not investigate Mr X’s complaint the Council is miscalculating the annual increase in council tax due to a flawed method. We cannot investigate a complaint which affects ‘all or most’ people. There is insufficient injustice to Mr X who can appeal to the Valuation Tribunal if he is disputing liability to pay.

The complaint

1. Complaint 1: Mr X complains the Council’s method of calculating increases in the annual council tax bill, including the treatment of the social care charge, is wrong and results in all taxpayers paying more than they should. Mr X says the Council should refund to taxpayers the overcharge for every year where the method was used.
2. Complaint 2: Mr X complains the Council’s wrongful method of increasing council tax has resulted in an overcharge to him of £10.67. He wants the Council to remove that amount from his bill.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. We cannot investigate something that affects all or most of the people in a council’s area. (Local Government Act 1974, section 26(7), as amended)
5. 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)
6. 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:

• any injustice is not significant enough to justify our involvement.

(Local Government Act 1974, section 24A(6))

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How I considered this complaint

7. I have considered Mr X’s information and comments.

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My assessment

8. I will not investigate Mr X’s complaint for the following reasons:
9. The Ombudsman cannot investigate a complaint which affects ‘all or most’ of the people in the Council’s area (see paragraph 3 and 4 above). We cannot investigate the first complaint about the impact on all taxpayers.
10. There is insufficient personal injustice to investigate. Mr X’s claimed injustice is £10.67 (paragraph 6).
11. If Mr X believes he is not liable to pay the tax bill or part of that bill he may have a right of appeal to the Valuation Tribunal. A complaint about liability is outside the legal powers of the Ombudsman (see paragraphs 3 and 5). I consider it reasonable for Mr X to use his right of appeal if he wishes to dispute liability. The Valuation Tribunal has the power to decide such an appeal.

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Final decision

12. The Ombudsman will not investigate Mr X’s complaint the Council is miscalculating the annual increase in council tax due to a flawed method. We cannot investigate a complaint which affects ‘all or most’ people. There is insufficient injustice to Mr X who can appeal to the Valuation Tribunal if he is disputing liability to pay.

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Investigator's decision on behalf of the Ombudsman