Summary: We will not investigate this complaint about the Council’s handling of a council tax account. There is a right of appeal to the Valuation Tribunal. Additionally, we could not add to the investigation the Council has already done, and further investigation would not lead to a different outcome.

The complaint

1. Dr X and Mrs Y complained the Council incorrectly ended their council tax liability, which they did not discover until several years later.
2. Dr X and Mrs Y said this caused distress, financial difficulty and a loss of faith in the Council.
3. Dr X and Mrs Y want the Council to wipe their council tax liability for the years before the error became known, pay back any payments they made under protest, review its processes and offer suitable redress.

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The Ombudsman’s role and powers

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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)
6. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
7. 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:

• we could not add to any previous investigation by the organisation, or
• further investigation would not lead to a different outcome, or
• we cannot achieve the outcome someone wants.

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

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How I considered this complaint

8. I considered information provided by Mrs Y and the Council.
9. I considered the Ombudsman’s Assessment Code.

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My assessment

10. Dr X and Mrs Y became aware in 2025 that a third party had been incorrectly listed as living at their address and had been paying council tax. The Council had ended their liability several years earlier.
11. Dr X and Mrs Y want the Council to cancel all backdated council tax arrears that were brought about by its errors.
12. The Ombudsman cannot direct the Council to wipe council tax arrears, and so we cannot achieve the outcome that Dr X and Mrs Y seek. The Valuation Tribunal considers matters about council tax liability, and it is reasonable to expect Dr X and Mrs Y to appeal to it.
13. When considering Dr X and Mrs Y’s complaint, the Council acknowledged its errors, provided an explanation, apologised and offered to waive some of the council tax arrears. Dr X and Mrs Y rejected the remedy the Council offered.
14. Given that the Council has already upheld Dr X and Mrs Y’s complaint and offered a proportionate remedy, we could not add to its findings and so further investigation would not lead to a different outcome.

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Final decision

15. We will not investigate Dr X and Mrs Y’s complaint because there is a right of appeal to Valuation Tribunal. Additionally, we could not add to the investigation the Council has already done, and further investigation would not lead to a different outcome.

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Investigator's decision on behalf of the Ombudsman