The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability and exemptions because it is out of time and could be appealed to a Valuation Tribunal.
The complaint
Ms X disputes a Council tax liability for a property she stayed in temporarily in 2018.
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 has a right of appeal, reference or review 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 use this right. (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 provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Ms X stayed in temporary accommodation for a few weeks in 2018. She was sent a Council tax bill for that period which she disputed.
Any dispute about Council tax liability can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Further, any complaint about a matter which took place seven years ago is out of time as the complainant was aware of the matter at that time. I see no reason to disapply the rule above, given the right of appeal to a Valuation Tribunal.
There is a similar right of appeal to a Valuation Tribunal about any matter concerning exemptions or discount for Council tax.
Final decision
We will not investigate Ms X’s complaint because it is out of time and there was a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman