Summary: We will not investigate this complaint about council tax liability. This is because the Valuation Office Agency and the Valuation Tribunal are better placed to deal with the complaint.

The complaint

1. Mr Y complained the Council charged him for council tax on a property which no longer exists.
2. Mr Y says the Council’s charges have caused him frustration and inconvenience and he has had to pay over £7,500 in council tax which he does not owe.

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The Ombudsman’s role and powers

3. 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 there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6))

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How I considered this complaint

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr Y bought a house which he the demolished in June 2020. The Council continued to bill Mr Y for council tax in both 2021 and 2022. Mr Y says he was later contacted by bailiffs who recovered the payment of council tax which was not paid in 2021.
7. Mr Y appealed the council tax bill with the Council in March 2022. The Council rejected his appeal. Mr Y then contacted the Council in April when he became aware it was pursuing him for his non-payment of council tax.
8. Mr Y complained to the Council in May 2022, after having received a reminder letter from the Council for the council tax bill. He explained the situation that he was not living at the address charged following the demolition. Mr Y then received a summons to attend the magistrates court in May 2022, sent to him by the Council. The summons included details on how Mr Y could challenge the Council’s request for a Liability Order for the failure to pay the council tax. Mr Y then contacted us in June.
9. The Council then responded to Mr Y’s complaint, in June 2022. It explained it had contacted the Valuation Office Agency (VOA), which decides whether a demolished building should be included in the list of properties the Council must charge council tax for. It also advised Mr Y to contact the VOA himself about the matter.

Analysis

10. Mr Y can ask the VOA to delete the entry for his now demolished property on its list for properties due to pay council tax. If the VOA agree to this the property will be removed from the list and Mr Y will not be liable for council tax on the property. If the VOA refuses this, Mr Y has a right of appeal to the Valuation Tribunal.
11. Further, if the VOA does agree to the property being removed, the Council may consider whether it will use its discretion to refund the money Mr Y paid to the bailiffs for the council tax owed in 2021. If the Council decides not to do this, Mr Y may be able to appeal to the Valuation Tribunal.
12. As the Valuation Office Agency can decide whether Mr Y’s property should be removed from the list of council tax liability, it is better placed to consider Mr Y’s complaint. Further as such a decision would be appealable to the Valuation Tribunal, it is these bodies who are better placed than the Ombudsman to consider this complaint. Consequently, we will not investigate.

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Final decision

13. We will not investigate Mr Y’s complaint because the Valuation Office Agency and the Valuation Tribunal are better placed to deal with the complaint

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Investigator's decision on behalf of the Ombudsman