Summary: Ms X complains about the way her Council tax liability was administered by the Council. We will not investigate this complaint because the matter has been remedied and any dispute about liability or banding could be appealed to a Valuation Tribunal.

The complaint

1. Ms X complains about the way her Council tax liability was administered by the Council.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions a council has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.
7. The complainant provided comments on a draft of this decision.

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My assessment

8. Ms X built her self build property in 2018 based on band C Council tax. She paid the bills for the following years. However, the Council sent her backdated bills in 2021 as they incorrectly believed that the Property was the same band as the previously existing property (Band C). When the Council reviewed the matter the Band was increased to Band G. The increase in bills was backdated but the Council offered him a longer term to pay off the extra debt.
9. Whilst there was an initial error by the Council in making an assumption about the banding of the property, Ms X was nevertheless, liable to pay Council tax based on band G so there is no injustice caused by the requirement to pay the bill. Ms X has now paid the increased bill but the offer of longer terms for payment would be considered a reasonable settlement of that complaint.
10. Any dispute about liability or banding can be appealed to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.

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Final decision

11. We will note investigate this complaint because the matter has been remedied and there is a right of appeal to Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman