Summary: We will not investigate this complaint about the Council’s handling of Mrs X’s council tax. This is because it is reasonable to expect her to appeal about the liability to a Tribunal. The Council closed the council tax account in error. It has taken suitable action to address the injustice, and investigation would not lead to a different outcome.

The complaint

1. Mr X complains on her own and her husband’s behalf that the Council was wrong to make them liable for council tax from 2023. She says her landlord should have been liable as their rent included council tax. She also complains the Council ended their council tax account in error and then reopened it a year later sending a backdated bill. She says the Council’s faults caused them financial hardship and led to their eviction.

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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. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended).
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.

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How I considered this complaint

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

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My assessment

7. Mr X complained to the Council that it was wrong to make him and Mrs X liable for council tax from 2023. He noted the Council had ended liability in July 2024, but he said his landlord should be liable as council tax was included in the rent. Mr X asked for a refund.
8. The Council replied Mr X’s council tax started in late 2023. The Council explained The Valuation Office Agency is responsible for listing a dwelling for council tax. It said Mr X could appeal to the Valuation Tribunal about whether the landlord or Mr and Mrs X as tenants were liable. It also said Mr X could appeal to the Valuation Office Agency regarding its decision to list the flat as a separate dwelling.
9. The Council accepted it was wrong to end Mr and Mrs X’s liability in July 2024. It said it had incorrectly read information provided about another flat. It said it had now reopened Mr and Mrs X’s council tax account, and it would send a new bill. The Council apologised for its error. It also set up payment plan for Mr and Mrs X to pay over 12 months.
10. We will not investigate Mrs X’s complaint because she and Mr X have the right of appeal to the Valuation Tribunal regarding the Council’s decision they were liable as tenants. It is reasonable to expect them to use their right of appeal. Mr and Mrs X can also refer to the VOA regarding its decision the flat should be listed as a dwelling.
11. We will not investigate the injustice due to the Council closing Mr and Mrs X’s council tax account in error. There is not enough evidence the Council’s fault caused Mr and Mrs X’s eviction.
12. The Council has apologised for its fault and provided an extended payment period, when it would normally expect payment over a shorter period. This is what we would expect the Council to do. The Council has taken suitable action, and further investigation would not lead to a different outcome.

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Final decision

13. We will not investigate Mrs X’s complaint because it is reasonable to expect Mr and Mrs X to appeal to the Valuation Tribunal or contact the VOA. The Council has taken suitable action to address the injustice, and investigation would not lead to a different outcome.

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Investigator's decision on behalf of the Ombudsman