Leeds City Council (23 007 090)

Category : Benefits and tax > Council tax

Decision : Upheld

Decision date : 05 Sep 2023

The Ombudsman's final decision:

Summary: We will not investigate this complaint about Council tax liability and communication with the Council because there is a right of appeal to a Valuation Tribunal and the complaint has been remedied.

The complaint

  1. Mr X says that the Council delayed billing him for Council tax on his flat then failed to respond promptly to his emails.

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The Ombudsman’s role and powers

  1. The Information Commissioner's Office considers complaints about freedom of information. Its decision notices may be appealed to the First Tier Tribunal (Information Rights). So where we receive complaints about freedom of information, we normally consider it reasonable to expect the person to refer the matter to the Information Commissioner.
  2. The law says we cannot normally investigate a complaint when someone can appeal 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 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 of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in the decision making, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
  5. 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

  1. I considered information provided by the complainant.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X says that when he took on his tenancy of a flat in May 2022 he should have received Council tax bills. He assumed the agent had notified the Council of his tenancy and believed that when the Valuation Office Agency advised him in November 2022 that the flat was liable for Council tax, the Council was aware of this and would issue a bill.
  2. He finally received a Council tax bill in December 2022 which he says he could not pay in full because of the delay. He says that no Single Occupancy discount had been added.
  3. The Council accepts it was aware of the agent’s notification in May 2022, but it had delayed issuing a bill.
  4. The Council has now applied the occupancy discount.
  5. Whilst the delay in the issuance of the bill could be considered to be administrative fault, the Ombudsman would expect a person who is aware they are liable for Council tax to set money aside for such payment. The Council has agreed a longer period to pay the outstanding debt. I consider that this is a reasonable remedy to that complaint.
  6. Any dispute about entitlement to a Council tax discount or exemption can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.
  7. Any dispute about a failure to provide information is a matter for the Information Commissioner’s Office.

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Investigator's decision on behalf of the Ombudsman

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