Investigation Report 200501685

West Lothian Council - complaint was from a West Lothian resident (Mr C) who, after being advised by notice of 15 February 2005 of his liability for the financial year 2005/06, was aggrieved at receiving a council tax demand from West Lothian Council (the Council) on 7 July 2005, without explanation for the delay, claiming additional council tax for the current year retrospectively to 1 April 2005. He considered that action by the Council to constitute maladministration and claimed that it had imposed an increased and unfair financial burden on him.