Summary: We will not investigate this complaint about the Council’s handling of a council tax matter. This is because Mrs X has appealed to the Valuation Tribunal. And we cannot investigate the Valuation Office Agency which makes decides whether a property is uninhabitable. There is insufficient remaining injustice about other matters to warrant an investigation.

The complaint

1. Mrs X complains about the Council’s handling of council tax matters regarding a property she owns. She says the Council sent a very high backdated bill in error as the property is uninhabitable. This caused her distress and frustration. She wants the Council to remove the property from listing for council tax and make procedural improvements.

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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 any injustice is not significant enough to justify our involvement.

(Local Government Act 1974, section 24A(6), as amended, section 34(B)).

3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)
5. We cannot investigate complaints about actions which are not the administrative function of a council. (Local Government Act 1974, section 26(1) as amended).
6. The Valuation Office Agency (VOA) considers whether a property is uninhabitable and should be removed from its listing. Therefore, this is not an administrative function of the Council, and the Ombudsman cannot consider it.

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How I considered this complaint

7. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

8. In late 2024 the Council sent a completion notice to Mrs X for a property she owns. It said the property was habitable from 2013 based on a building control officer certifying the property was complete. It advised the Valuation Office Agency (VOA) which lists and bands dwellings for council tax purposes.
9. Mrs X complained the Council was wrong to say the property was habitable. She said its demands for a very significant amount caused her distress. She said the Council had not visited to inspect, and it had not followed proper procedures.
10. The Council visited in April 2024. It stated as a gesture of goodwill it would request the VOA changed the completion date to late April 2025. It sent a revised completion notice. The Council noted Mrs X’s relative had lived in the property for a short time, so it had been occupied. The Council advised how Mrs X could appeal to the Valuation Tribunal regarding the completion date.
11. Mrs X complained further that the property was uninhabitable, and the Council had not properly followed procedures. The Council replied it had taken account of a visit it made in previous years which it did not followed up on. Therefore, it had revised the completion notice. The Council repeated Mrs X could appeal to the Valuation Tribunal about the new completion date. She could also appeal to the VOA if she believed it should remove the property from its listing as uninhabitable.
12. Mrs X has now appealed to the Valuation Tribunal. We cannot investigate this matter as set out in paragraph 4.
13. Mrs X can apply to the VOA about removing the property from its listing if she disputes it is habitable. This is not an administrative function of the Council and we cannot investigate as I explained in paragraphs 5 and 6.
14. The Council has revised liability from 2013 to start in 2025 I do not consider there is sufficient remaining injustice to warrant an investigation by the Ombudsman.

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Final decision

15. We cannot investigate Mrs X’s complaint because she has appealed to the Valuation Tribunal. And we cannot investigate the Valuation Office Agency as this is not an administrative function of a Council. There is insufficient remaining injustice about other matters to warrant an investigation.

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Investigator's decision on behalf of the Ombudsman