London Borough of Harrow (23 002 469)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 31 May 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax liability as we cannot achieve the outcome the complainant seeks.
The complaint
- Ms X complains that she is only entitled to 25% reduction of her council tax bill even though she lives with two other adults. The other adults are students and exempt from council tax but Ms X considers each adult should be held equally liable for the tax due on the property in which they live.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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 we cannot achieve the outcome someone wants (Local Government Act 1974, section 24A(6))
- 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)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- We cannot change how the Council bills for council tax as this is controlled by the law. In addition, if Ms X considers the Council has wrongly calculated her liability then she has the right to appeal to the Valuation Tribunal. This is the independent body that decides councils tax disputes; we are not empowered to do so.
- For these reasons, we cannot achieve the outcome Ms X seeks and we will not therefore investigate.
Final decision
- We will not investigate Ms X’s complaint because we cannot achieve the outcome she seeks.
Investigator's decision on behalf of the Ombudsman