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Category : Benefits and tax > Council tax Decision : Closed after initial enquiries Decision date : 03 Mar 2026
The Ombudsman's final decision
Summary: We will not investigate this complaint about how the Council has handled Mr X’s tax liability. This is mainly because issues raised are late and could have been appealed at the Valuation Tribunal.
The complaint
Mr X complains the Council has pursued him for tax wrongly. He also complains about a delay in issuing a refund the Council agreed to pay to him.
Mr X is seeking compensation.
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 Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
We investigate 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 or continue an investigation if we decide: there is another body better placed to consider this complaint, or there is no worthwhile outcome achievable by our investigation.
(Local Government Act 1974, section 24A(6), as amended, section 34(B))
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 disputes tax the Council says he was liable for from August to December 2023.
Mr X brought his complaint to this office more than 12 months after he knew the Council considered he was liable for the disputed tax. This is late and I have no good reason to apply discretion to investigate this now.
The Valuation Tribunal is an independent expert body. The Council must do what the tribunal tells it to. Mr X could have appealed to the tribunal in this case.
Mr X also complained the Council agreed to issue a refund to him but did not do so within a reasonable time.
The Council has said it has asked Mr X to apply for the refund so it can issue it to him, but Mr X has not done this.
Mr X evidenced he had applied for the refund and provided his bank details at the outset.
Following Mr X’s complaint to this office, he re-applied to the Council, and it has now issued the refund.
We will not investigate this issue further as an appropriate resolution has been reached.
Final decision
We will not investigate Mr X’s complaint because the main issues are out of time and could have been appealed to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman