Summary: We will not investigate Miss X’s complaint about council tax. This is because it is reasonable to expect Miss X to appeal to the Valuation Tribunal if she disputes liability. The Ombudsman could not add to any previous investigation by the Council or achieve a different outcome.

The complaint

1. Miss X complained the Council incorrectly closed her council tax account and advised her that her landlord, rather than she, was liable for the outstanding council tax. She said the Council subsequently pursued her for the arrears and delayed responding to her complaint.
2. Miss X said these issues caused her financial pressure and avoidable distress. She wanted the Council to acknowledge its fault, write off the outstanding council tax debt, apologise, and review its procedures.

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The Ombudsman’s role and powers

3. 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)
4. 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.

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

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

Closure of account and incorrect advice

7. Miss X says the Council incorrectly closed her council tax account and advised her that her landlord was liable for the council tax. She says the Council later reversed its position and sought recovery of the outstanding arrears from her.
8. In responding to Miss X’s complaint, the Council acknowledged shortcomings in its administration, apologised for any confusion caused, and accepted there had been delays in issuing the correct council tax bill. It also offered to agree an affordable payment plan to minimise the financial impact on Miss X.
9. Despite any shortcomings by the Council in this respect, it has decided Miss X is legally obliged to pay the outstanding council tax arrears. It has taken steps to apologise for the inconvenience and alleviate the impact on Miss X. An investigation by the Ombudsman would not achieve any additional or meaningful outcome.

Liability and remedy sought

10. Miss X says the Council should write off the outstanding arrears because of the circumstances of her complaint.
11. However, disputes about liability for council tax are matters for the Valuation Tribunal. The Tribunal is the appropriate body to determine questions regarding council tax liability and whether a person should be held responsible for the charges in dispute.
12. As Miss X has a right of appeal to the Valuation Tribunal on this matter, and there is no reason why it would be unreasonable for her to use that remedy, we will not investigate this aspect of the complaint.

Complaint handling

13. Miss X also complaint about delays in the Council’s handling of her complaint. The Council acknowledged these failings and apologised.
14. We would not normally investigate complaint handling issues as a standalone matter where we are unable to investigate the substantive issue of complaint. In these circumstances, investigating the Council’s complaint handling would not be a proportionate use of public resources.

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Final decision

15. We will not investigate Miss X’s complaint because it is reasonable to expect
    Miss X to appeal to the Valuation Tribunal if she disputes liability. The Ombudsman could not add to any previous investigation by the Council, and it is not a good use of public resources to investigate complaints handling issues in isolation.

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Investigator's decision on behalf of the Ombudsman