Summary: The Ombudsman will not investigate Mr X’s complaint about his council tax bill. This is because the complaint is late, and if Mr X disputed the amount owed, it was reasonable for him to appeal to the Valuation Tribunal.

The complaint

1. Mr X disputes the council tax bill he has received from when he stayed in a serviced apartment.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. The law says we cannot normally investigate a complaint when someone can, or could have appealed to a tribunal. However, we may decide to investigate if we consider it would be, or was unreasonable, to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

6. I considered Mr X’s complaint to the Ombudsman and the information he provided. I gave Mr X the opportunity to comment on a draft statement before reaching a final decision on his complaint.

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What I found

7. Mr X disputes his council tax bill from when he stayed in a serviced apartment. Mr X has been complaining to the Council since May 2018.
8. The Ombudsman normally expects people to complain to us within twelve months of them becoming aware of a problem. We look at each complaint individually, and on its merits, considering the circumstances of each case. But we do not exercise discretion to accept a late complaint unless there are good reasons to do so. I do not consider that to be the case here. I see no reason why Mr X could not have complained much earlier, and so the exception at paragraph 3 applies to his complaint. In reaching this decision I have taken into account the point I make below.
9. The Ombudsman is not a right of appeal for people who disagree with their council tax bill. When there is a right of appeal to a tribunal, the Ombudsman normally expects them to use that right, unless it is unreasonable for them to do so. The Valuation Tribunal is an independent, expert body, set up by Parliament for people who want to challenge decisions about council tax or council tax support. I see no reason Mr X could not have used his appeal rights. The Tribunal could have decided Mr X’s liability for council tax and how much he should pay.

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Final decision

10. The Ombudsman will not investigate Mr X’s complaint. This is because the complaint is late, and it was reasonable for Mr X to have appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman