The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax. This is because the complaint is late with no good reason to exercise discretion to investigate it now and it is reasonable to expect Mrs Y to appeal to the Valuation Tribunal.
The complaint
Mrs Y complained the Council has charged her for council tax that she is not liable for from 2016 onwards. She says she has contacted the Council about it several times since 2016 but she is now being contacted by bailiffs, causing her worry.
The Ombudsman’s role and powers
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) 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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information Mrs Y provided and the Ombudsman’s Assessment Code.
My assessment
Mrs Y moved into temporary accommodation in 2015. She complained to the Council in 2016 that she was being charged for council tax which she said she was not liable for as she was on a low income and was only able to access her bedrooms within the property. Since this time, Mrs Y has continued to dispute her liability for council tax since 2015. She has also been contacted by bailiffs relating to various arrears since 2019. She approached us in November 2022.
Analysis The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction . As Mrs Y disputes her liability for the council tax the Council has tried to collect and continues to charge it is appropriate for her to appeal to the Valuation Tribunal. This is often free and reasonable adjustments can be made where necessary for access to the tribunal’s service.
Consequently, it is reasonable to expect Mrs Y to use this right to appeal to the Valuation Tribunal if she wishes to dispute her liability for council tax. Therefore, we will not investigate this complaint.
Further, the law says people should normally complain to us within 12 months of becoming aware of an issue. Complaints brought to the Ombudsman more than 12 months after someone becomes aware of something a council has done are considered late. We cannot investigate late complaints unless we decide there are good reasons.
Ms Y’s was aware of her reason to complain about the Council’s actions when she complained to the Council that she did not think she ought to be liable for council tax in 2016 and 2019, over 12 months ago. Consequently, her complaint is now late. We have discretion to disapply the rule outlined in paragraph two where we decide there are good reasons. Ms Y has not provided any good reasons why she did not bring her complaint to us within 12 months of knowing about the matter. As she was able to complain to the Council and bailiffs about her liability during this time, we would consider it reasonable to expect her to have complained sooner. Consequently, her complaint is late with no good reasons to investigate it now.
Final decision
We will not investigate Mrs Y’s complaint because the complaint is late with no good reason to exercise discretion to investigate it now and it is reasonable to expect Mrs Y to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman