Summary: We will not investigate this complaint about the Council’s handling of council tax billing and a liability decision. This is because it is reasonable for Mr X to use his appeal right to the Valuation Tribunal Service. Nor will we look at the remainder of Mr X’s complaint because the Council has corrected the error, apologised and offered symbolic financial remedy, therefore further investigation would not lead to a different outcome.

The complaint

1. Mr X complained about the Council’s handling of his council tax account and related charges. He said this included:
1. the Council holding him liable for council tax after his tenant moved out, despite him providing tenancy information he said showed the tenant remained liable, and;
2. the Council incorrectly billing him and taking enforcement action;
3. the Council offering compensation, which he considers too low given the time, stress and professional costs he says he incurred trying to resolve the matter.
2. Mr X said this caused him distress. Mr X is seeking an apology, the Council to review its service delivery, correction to his council tax liability and increased financial compensation.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. 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)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
6. 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, or
• we cannot achieve the outcome someone wants, or

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

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How I considered this complaint

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

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My assessment

9. Mr X is a landlord. He has a disagreement with the Council regarding the date that his tenant moved out of the property.
10. Mr X is disputing the Council’s grounds for finding him liable for that period. The Valuation Tribunal Service considers appeals about disputes over council tax liability. The Council has agreed to reconsider a formal appeal on this matter and issue a decision. If Mr X disagrees with this decision, then he can appeal to the Valuation Tribunal Service.
11. Of complaint b), Mr X initially made a payment to the wrong council tax account. Mr X attempted to correct the errors but continued to receive incorrect billing letters and a summons. Mr X formally complained to the Council at which point the errors were corrected and summons withdrawn. However, Mr X said he continued to receive incorrect billings after this date.
12. Mr X had initially attempted to resolve the matter through calls and e-mails to the Council over a span of 5 months however, once a formal complaint was submitted, the Council investigated and corrected the error within a relatively short period. The Council did acknowledge that Mr X received incorrect billing notifications and asked Mr X to disregard them. The Council has acknowledged delays, apologised and offered £50 for time and trouble. We are satisfied that remedies the injustice caused. Further investigation by the Ombudsman would not lead to a different outcome.
13. In addition, Mr X is seeking £4500 due to loss of professional time however this far exceeds what the Ombudsman would recommend. Therefore, we cannot achieve the outcome Mr X wants.

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Final decision

14. We will not investigate the handling of Mr X’s council tax liability because it is reasonable for Mr X to appeal to the Valuation Tribunal Service. Nor will we investigate the remaining matters as further investigation would not lead to a different outcome.

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Investigator's decision on behalf of the Ombudsman