The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax liability allegedly caused by the Council’s failure to register a former house in multiple occupation (HMO) as one property. It would be reasonable for the complainant to appeal against the decision at the Valuation Tribunal. The complaint is also late and there are no good reasons to exercise our discretion and investigate.
The complaint
Mr X says the Council listed the property he purchased in 2019 which was a house in multiple occupation (HMO) as three properties instead of one property.
Mr X says he has tried to ask the Council to correct this, but it has failed to do so and has continued to send him three separate council tax bills.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
How I considered this complaint
I considered information provided by Mr X.
I considered the Ombudsman’s Assessment Code.
My assessment
The complaint by Mr X is about council tax liability therefore he has the right of appeal at the Valuation Tribunal.
The Valuation Tribunal is an easy and free to use service which deals with council tax disputes.
Therefore, it would be reasonable for Mr X to appeal against these council tax bills at the Valuation Tribunal.
Mr X has also had the property for over three years and has been aware of the issue for over a year.
As a result, the complaint is also late and there are no reasons he could not have complained sooner, so there is no basis for us to exercise our discretion and investigate.
Final decision
We will not investigate Mr X’s complaint because it would be reasonable for Mr X to appeal to the Valuation Tribunal. The complaint is also late and there are no good reasons to exercise our discretion and investigate.
Investigator's decision on behalf of the Ombudsman