Plymouth City Council (23 017 488)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 17 Jun 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax liability. This is because there is not enough evidence of any fault and Mrs X can appeal to the valuation tribunal.
The complaint
- Mrs X disagrees with the date the Council made her liable to pay the Council tax on a property she rented to a tenant. She also says the Council sent bills to her old address, which meant that payments were missed. Mrs X says this has caused unnecessary stress and worry. Mrs X would like the Council to reassess the amount of Council tax payable, refund the excess paid, apologise and pay her compensation.
The Ombudsman’s role and powers
- We investigate 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 continue an investigation is we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
- The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (Local Government Act 1974, section 26(6)(a), as amended)
- The Valuation Tribunal deals with appeals against decisions on council tax liability.
How I considered this complaint
- I spoke with Mrs X’s representative about her complaint. I also considered information provided by Mrs X’s representative and the Council, as well as our assessment code.
- Mrs X and the Council had an opportunity to comment on my draft decision. I considered any comments received before making a final decision.
My assessment
Complaint about date of liability
- Mrs X was a landlord. Tenants moved out of the property and Mrs X disputes the date from which the Council has made her liable for the council tax. The Council explained why it had made her liable for the disputed period. The Council said she could appeal to the Valuation Tribunal if disagreed with the decision.
- We will not investigate this complaint as it is a matter for the Valuation Tribunal. It is reasonable to expect Mrs X to appeal because the tribunal is the appropriate body to consider disputes about council tax liability. The tribunal is free to use and can decide if Mrs X, or her former tenant, should pay the council tax for the disputed period.
Complaint about bill sent to incorrect address
- Mrs X says the Council sent bills to an old address that she no longer lived at. The Council say it sent correspondence to the address on file. Mrs X says the Council was told she had moved.
- The law says council tax documents must be sent to a person’s last known address. I have seen copies of a bill and adjustment notice, which were sent to the address Mrs X’s says is her old address. I have not been provided with any evidence that the Council was advised of a change of address.
- It is not fault for the Council to send correspondence to the address on file. We will not investigate this complaint, as there is not enough evidence of fault to justify continuing an investigation.
Final decision
- We will not investigate this complaint because there is not enough evidence of fault and Mrs X can complain to the Valuation tribunal.
Investigator’s draft on behalf of the Ombudsman
Investigator's decision on behalf of the Ombudsman