Summary: We will not investigate this complaint about council tax. Further investigation would not lead to a different outcome. It is appropriate for Miss X to appeal to the Valuation Tribunal if she disagrees with her council tax liability.

The complaint

1. Miss X complained the Council had recorded an incorrect address for her, which meant she did not receive a council tax bill for over a year. She said that had resulted in her accruing council tax arrears. She wants the Council to write off any outstanding debt.

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The Ombudsman’s role and powers

2. 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 if we decide further investigation would not lead to a different outcome. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

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

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My assessment

7. We will not investigate Miss X’s complaint the Council failed to bill her for her council tax. Miss X knew she would need to pay council tax on her property. The lack of billing does not remove the requirement to pay council tax. Therefore, we could not achieve the outcome Miss X wants of asking the Council to waive the council tax arrears.
8. In its complaint response, the Council confirmed it had removed any additional costs added to her council tax bill because of the outstanding arrears. It offered to setup a repayment if she was having difficulty making monthly payment. Further investigation by us would not lead to a different outcome.
9. The Council directed Miss X to the Valuations Tribunal if she wanted to dispute the council tax liability. The Tribunal is the appropriate body to consider any disagreement about whether Miss X is liable for the council tax. It is reasonable for Miss X to appeal if she does not believe she is liable for the council tax.

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Final decision

10. We will not investigate Miss X’s complaint because further investigation would not lead to a different outcome.

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Investigator's decision on behalf of the Ombudsman