Summary: We will not investigate this complaint about the Council’s administration of Mr X’s holiday let council tax account as it is unlikely we will find fault or that any fault caused Mr X a level of injustice sufficient to justify our further involvement.

The complaint

1. Mr X complains the Council continued to bill him council tax while he was waiting for his holiday let property to be de-listed for council tax as it met the criteria for business rates. Mr X complains the Council wrongly took recovery action and failed to refund overpayments he had made. Mr X seeks an apology and compensation for distress he says he was caused and an interest payment on the refund he says was withheld.

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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 it is unlikely we will find fault or any fault has not caused injustice to the person who complained (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

3. I considered information provided by the complainant and the Council.
4. I considered the Ombudsman’s Assessment Code.

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My assessment

5. The Council is not responsible for de-listing properties from the Council tax list. This is the responsibility of the Valuation Office Agency. We have no remit over this body. Any complaint Mr X has about delay in it acting should be made directly to that body.
6. I appreciate Mr X’s frustration, but it was incumbent upon hm to continue to make payments while the transition to business rates took place. The Council is entitled to take recovery action when council tax debts accrue. We will not investigate recovery action taken by the Council in this regard as it is unlikely we will find fault by it.
7. The Council’s complaint responses indicate it refunded Mr X around £1200 in 2023. The Council said that when the property was de-listed from Council tax in July 2025, an overpayment of around £2600 was generated. It said it did not have Mr X’s personal bank account details until the beginning of September 2025. My understanding is the money was refunded to Mr X soon after. We will not investigate as even if there was a small delay in the Council making the refund, I do not consider this caused Mr X a level of injustice that would warrant our further involvement.
8. For these reasons, we will not investigate.

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Final decision

9. We will not investigate Mr X’s complaint because it is unlikely we will find fault or fault causing Mr X a significant injustice.

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Investigator's decision on behalf of the Ombudsman