The Ombudsman's final decision
Summary: We will not investigate this complaint about a retrospective increase in council tax. This is because there is insufficient evidence of fault by the Council.
The complaint
The complainant, whom I refer to as Mr X, complains the Council want him and his partner to pay £932 in council tax for a property they left in 2020, despite previously receiving a council tax refund. Mr X wants a payment plan and an apology for the poor administration and communication.
The Ombudsman’s role and powers
The Ombudsman investigates 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 an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6)) We investigate complaints about councils and certain other bodies. We cannot investigate the actions of the Valuation Office agency (VOA). (Local Government Act 1974, sections 25 and 34A, as amended)
How I considered this complaint
I considered information provided by Mr X and the Council. This includes the complaint correspondence. I also considered our Assessment Code and comments Mr X made in reply to a draft of this decision.
My assessment
The VOA, which is not part of the Council, can change the council tax band for a property. The Council has to charge council tax based on the banding decisions made by the VOA.
Mr X, and his partner, lived in a rented property until October 2020. In 2019 the landlord told the Council there were two properties in the building, not three. The Council visited and sent a report to the VOA.
Mr X and his partner moved out in October 2020. They were up to date with their council tax. In July 2021 the VOA told the Council it had merged two properties which had been registered as band A (one was Mr X’s home) and created a new band D property from December 2019 (two properties for council tax purposes were merged into one). A new banding decision, for band D, was issued to the landlord in July and the Council created a new council tax account for the landlord for Band D. Band D properties attract a higher council tax charge.
Mr X’s band A account was deleted from December 2019. Mr X and his partner were due a refund because there was no council tax liability for that account because the band had been deleted. A refund for £619 was issued in September 2021.
In September the landlord provided proof that Mr X and his partner were tenants until October 2020. In October 2021 the Council created a new band D account for Mr X and his partner. It sent bills which Mr X did not receive because he had moved.
The Council took recovery action because Mr X did not pay the council tax. When Mr X got in touch to say they knew nothing about the revised bill, the Council withdrew all the recovery action. The current position is that Mr X and his partner owe £932. The Council is willing to make a payment plan.
Mr X says the refund was made in error and there were no changes to the flat while they lived there. He thinks he should only repay the refund and the Council should make a payment plan.
I will not start an investigation because there is insufficient evidence of fault by the Council. The VOA retrospectively deleted the band A designation and replaced it with a band D banding. Mr X may disagree but I have no power to investigate decisions made by the VOA.
The Council had no choice but to implement the VOA decisions. It had to delete Mr X’s band A account which meant he was due a refund and this happened before a new band D account was created. The Council could not make Mr X liable for the new account until it had received evidence from the landlord. Also, accounts are processed separately and when the Council made the refund, against the old account, there was no new account in existence to cast doubt on the refund. The Council did not know Mr X had moved so sent the new bills to the last known address. But, once it found out Mr X had not received the bills, it cancelled all the recovery action. The Council is willing to make a payment plan for £932; the full amount is due to reflect band D from December 2019.
Mr X has complained of poor administration and poor communication but I have not seen anything to suggest we need to start an investigation. He says no explanation was provided about the refund but his partner called the Council soon after receipt of the notice so had the opportunity to ask for more information. The notice about the refund may have lacked detail but this does not require an investigation.
Final decision
We will not investigate this complaint because there is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman