The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s actions in holding properties liable for council tax because the matter affects all or most of the population of the area.
The complaint
Mr X says that the Council has failed to hold properties liable for council tax which may have affected the Council’s funding.
The Ombudsman’s role and powers
We cannot investigate something that affects all or most of the people in a council’s area. (Local Government Act 1974, section 26(7), as amended)
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that the Council has unreasonably delayed identifying and holding recently built properties liable for council tax.
It is the role of the Valuation Office Agency to identify the date when a property becomes liable for council tax. The Council then collects that tax. Any tax collected affects the whole population of the area. Whilst any tax collected would be backdated, any possible loss of tax would affect all or most of the population of the area and would therefore be out of jurisdiction.
Mr X suggests that planning permission might not have been given for the properties in the absence of council tax liability determination. However, these matters are unrelated.
Final decision
We will not investigate Mr X’s complaint because it affects all or most of the population of the area.
Investigator's decision on behalf of the Ombudsman