Summary: We will not investigate this complaint about council tax billing. It is unlikely we would find fault in the Council’s actions.

The complaint

1. X complained the Council told them they may be liable for council tax, for an annexe to their property. They said because the Valuation Office then subsequently decided there was no council tax band that applied, the Council unnecessarily demanded money from them.
2. X said this caused them distress.

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The Ombudsman’s role and powers

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

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How I considered this complaint

4. I considered information provided by the complainant and I considered the Ombudsman’s Assessment Code.

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My assessment

5. X complained the Council sent them a bill for an annexe to their property, before the Valuation Office (VO) had decided whether there was a council tax band, that applied to the property.
6. The Council said in mid-2025, it notified X, that it had asked the VO to decide on whether an annexe, it had then become aware of, should have had a separate council tax band.
7. It said at the same time, it estimated what that band may be, and invited X to make payments, voluntarily, toward that bill. It said it does this to prevent a large, unexpected back-dated bill, becoming due to a person, who may be liable.
8. It said in April 2026, when the VO decided that the annexe should not have a band, it cancelled the account.
9. I will not investigate this complaint, because it is unlikely I would find fault. The Council’s actions are in line with established good practice.
10. When a Council is aware of a new property, it will notify the VO. The Council should also enter the property on its database and establish liability as soon as possible. There will then be a gap until the band is received from the VO.
11. It is good practice to send a letter to the liable person telling them they may be liable, that no band has been allocated, what the bands and charges are likely to be, and giving them an account number to make payments to. When the VO notified the Council what the band is, the liable person will get a bill for council tax, or if in this case, no band is decided, the Council can reconcile the bill with any payments made.

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Final decision

We will not investigate X’s complaint because it is unlikely we would find fault.

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Investigator's decision on behalf of the Ombudsman