Summary: We will not investigate this complaint about the Council’s handling of Mr X’s council tax. This is because there is no significant injustice and the Council has taken appropriate action. We cannot investigate The Valuation Office Agency’s actions.

The complaint

1. Mr X complains the Council should not charge him council tax for his properly because he should be liable for business rates instead. He also complains the Council knowingly sent bills to the wrong address and so its summonses and recovery action were also incorrect.

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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:

• there is not enough evidence of fault to justify investigating, or
• any injustice is not significant enough to justify our involvement, or

(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. We cannot investigate complaints about actions which are not the administrative function of a council. (Local Government Act 1974, section 26(1) as amended).
5. It is the VOA’s role to decide whether to award a rateable value as a commercial property or to include a property in the council tax Valuation List.
6. 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

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. Mr X complained to the Council regarding the matters in paragraph 1.
9. The Council replied that it was the VOA not the Council that decided whether a property should be subject to business rates or council tax. It said Mr X should contact the VOA. The Council explained the council tax due from 2021.
10. In its final response the Council said the previous owner had given the wrong address for Mr X. It had sent bills to that address. Mr X had not contacted the Council to confirm his address or check why he had not received bills. However, the Council accepted Mr X had not received its summonses, and it said it had cancelled these. The Council also accepted that it should have provided explanations earlier and that it delayed. It apologised for this and said it would carry out more checks and provide staff training. The Council said it would consider a payment plan while Mr X waited for the VOA to make its decision.
11. There is not enough evidence of fault by the Council about it using the wrong address for Mr X to warrant investigation. The Council received incorrect information, and it was also Mr X’s responsibility to contact the Council when he purchased the property.
12. The Council has apologised that it should have provided explanations earlier. There is no significant injustice due to this. And the Council has taken suitable action to prevent recurrence.
13. The VOA will decide whether Mr X’s flat is liable for business rates. We cannot investigate the actions of the VOA because these are not the administrative functions of the Council.
14. Mr X can appeal to the Valuation Tribunal if he disagrees with the VOA’s decision. It is reasonable to expect Mr X to use his right of appeal

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Final decision

15. We will not investigate Mr X’s complaint because there is no significant injustice due to the Council’s actions. We cannot investigate the VOA’s action as it is not an administrative function of the Council.

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Investigator's decision on behalf of the Ombudsman