Summary: We will not investigate this complaint about council tax arrears because the complainant could have appealed to the Valuation Tribunal. In addition, there is insufficient evidence of fault by the Council.

The complaint

1. The complainant, whom I refer to as Mr X, says he was delayed moving into his new home due to lockdown and the Council is trying to make him pay council tax for his old home and new home. Mr X says he will not pay council tax twice.

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The Ombudsman’s role and powers

2. 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 an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6))
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal about the same matter. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. This includes the complaint correspondence. I also considered our Assessment Code and comments Mr X made in reply to a draft of this decision.

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My assessment

6. Mr X started a new tenancy in March 2020. He says he could not move in for about three months due to lockdown. Mr X says he continued to pay council tax on his old flat and complains the Council charged council tax for his new home for the period before he moved in.
7. The Council told Mr X he is liable to pay council tax from the day the tenancy started in March. The Council invited Mr X to appeal to the Valuation Tribunal if he disagreed. The Council also invited Mr X to apply for Council Tax Support (CTS) and discretionary support. The Council offered an appointment to help Mr X complete the forms.
8. Mr X has not appealed and he has not applied for CTS or discretionary support. Mr X has council tax arrears for 2019/20 and 2020/21. He owes £775 to bailiffs and £168 to the Council. The Council asked Mr X to complete a budget sheet and it invited him to make a payment plan. Mr X did not complete a budget sheet or make a payment plan. The Council may take further recovery action if Mr X does not apply for CTS or discretionary support or make a payment plan.
9. I will not investigate this complaint because Mr X could have appealed to the Valuation Tribunal if he did not think he was liable to pay council tax from the start of the tenancy. Council tax liability rests with the property and it is possible for someone to have to pay council tax on two properties at the same time. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to consider disputes about council tax liability. The tribunal would have decided the date from which Mr X has to pay council tax.
10. I also will not investigate this complaint because there is insufficient evidence of fault by the Council. The Council acted appropriately by explaining why it believes Mr X is liable, giving appeal rights, inviting Mr X to apply for CTS and discretionary support and inviting a payment plan. There is nothing to suggest fault in the way the Council responded.
11. Mr X says the Council keeps changing the amount owed. I have checked the figures and there is nothing requiring an investigation. At times the figures have changed to reflect issues relating to the energy payment, the single persons discount and a payment.

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Final decision

12. We will not investigate this complaint because Mr X could have appealed to the Valuation Tribunal and because there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman