Summary: We will not investigate this complaint about a landlord’s liability for council tax. This is because the complainant can appeal to the Valuation Tribunal and we could not achieve the outcome the complainant wants.

The complaint

1. The complainant, whom I refer to as Ms X, complains the Council wrongly made her liable for council tax and treats landlords unfairly. She wants the Council to change its decision and only make her liable from 26 August. She disagrees with the Council’s decision to make her liable from 25 August. Ms X also wants the rules relating to landlords and council tax to be changed.

Back to top

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 we cannot achieve the outcome someone wants. (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. This includes appeals about whether someone should be liable and for what period of time.

Back to top

How I considered this complaint

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

Back to top

My assessment

6. Councils must follow the regulations in relation to council tax. The regulations are set by Parliament. Neither we nor the Council can change the regulations.
7. Landlords are responsible for the council tax for any period when a rental property is empty. The law says liability is determined by the situation at the end of the day.
8. Ms X’s tenants moved out on 25 August. The Council made Ms X liable for the council tax from 25 August until new tenants moved in during January. Ms X complained and said she is only liable from 26 August.
9. The Council confirmed it had followed the regulations and correctly made her liable from 25 August which reflects the situation at the end of the day on 25 August. It said it cannot amend the date.
10. Ms X says landlords are treated unfairly and she disputes she should pay council tax from 25 August.
11. I will not investigate this complaint because Ms X can appeal to the Valuation Tribunal if she thinks she is not liable for the council tax on 25 August. It is reasonable to expect Ms X to appeal because the tribunal can decide if the Council has applied the regulations correctly. The tribunal considers appeals about banding and about liability. It can decide if Ms X, or her tenants, were liable on 25 August.
12. I also will not start an investigation because we have no power to change the regulations or to tell the Council it must revise Ms X’s council tax bill. Council tax regulations are set and changed by Parliament and those regulations include how landlords are treated for council tax.

Back to top

Final decision

13. We will not investigate this complaint because Ms X can appeal to the Valuation Tribunal and we cannot achieve the outcome she would like.

Back to top

Investigator's decision on behalf of the Ombudsman