Summary: The Ombudsman will not investigate Mr X’s complaint that the Council wrongly held him liable for paying council tax on a property he owns and that the conduct of the case officer involved criminal offences. The complaint is outside the Ombudsman’s jurisdiction. Mr X had a right of appeal to the Valuation Tribunal on the council tax which it was reasonable for him to use. We cannot investigate criminal offences.

The complaint

1. Mr X complains the Council wrongly created two council tax accounts on property he owns. He says he won an appeal on the first property which was a building plot and the account was cancelled. Mr X says the Council obliged him to pay £15,000 council tax, backdated to 2011, on the second property. He says the Council is wrong to treat the property as a dwelling when it is a renovation project and wrong to have treated him as liable to pay the tax. Mr X says the Council should provide the evidence for the decision, cancel the council tax account, refund the tax, and compensate him for his time, trouble, and costs.
2. Mr X complains that an officer who dealt with his council tax accounts, who is employed by Ipswich Council, is guilty of corruption, harassment, and fraud. He says the officer falsified documents, decided the property is a dwelling, and ignored his information that his sole or main residence was in another country.

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The Ombudsman’s role and powers

3. 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)
4. We cannot investigate a complaint if someone has appealed to a tribunal. (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.
6. 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)
7. We cannot investigate action taken by the police in connection with the investigation or prevention of crime. (Local Government Act 1974, Schedule 5/5A, paragraph 1/2, as amended)

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How I considered this complaint

8. I have considered Mr X’s information and comments and discussed the complaint with him by telephone. I have considered his reply to my draft decision statement. I have considered information on Mid Suffolk and Ipswich Council’s websites about local arrangements for dealing with council tax and complaints. I have considered Mr X’s complaint correspondence with Ipswich Council. Mid Suffolk Council has sent me evidence from the Valuation Tribunal and a copy of Mr X’s signed and witnessed statutory declaration dated 29 June 2018.

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What I found

9. Ipswich Council’s complaint reply, May 2020, informs Mr X it is one of three local councils operating a ‘shared revenues partnership’ which includes dealing with council tax. Ipswich Council advised Mr X to pursue his complaint about his council tax account with Mid-Suffolk Council because the property in question is in its area. Mr X complained to Ipswich Council because it employs the person who dealt with his council tax and who he blames for what has happened. He complained to the Ombudsman in July 2020.
10. On 29 November 2017, the Council sent Mr X a decision letter explaining why it considered he is liable to pay council tax on the second property which Mr X has called the ‘main house’. The letter explains Mr X has a right of appeal to the Valuation Tribunal against the decision.
11. Mr X’s complaint to the Ombudsman says he reported to the police his allegations of criminal behaviour by the council tax officer in 2017, 2018, and 2019. He tells me the police visited his home and advised him to complain to the Council.
12. Mr X went to the Valuation Tribunal regarding the Council’s two council tax decisions:
1. On 12 June 2018, the Valuation Tribunal issued a decision notice regarding the plot of land. It allowed Mr X’s appeal because the Council conceded it was an error to have issued the completion notice which the Tribunal quashed.
2. On 30 April 2019, the Valuation Tribunal informed the Council it had received an application from Mr X for an out of time appeal. Mr X tells me this application regarding the ‘main house’ was some “17 months late”. He says this was because the supporting documents were in the other country where he was resident. The Tribunal refused permission for an out of time appeal.
13. On 29 June 2018 Mr X signed a statutory declaration regarding the site: I say ‘as the owner of the two dwelling houses called [the main house] and [the annex or cottage] that both properties have been separately occupied and used as two distinct dwellings for a continuous period of time since [2014].’ (paragraph 15)
14. Mr X tells me a third party sent the Council false information as an act of revenge. He says the main house was a long-term renovation project and that he lived abroad for seventeen years. He says, in reply to the draft decision, that his complaint to this office is only about the officer’s conduct not the council tax. He says he does not believe the council tax decision on the main house is binding because, for example, it fails to identify the relevant building.

Analysis

15. I will not investigate this complaint for the following reasons:
16. Mr X’s complaint that the Council decided the ‘main house’ should be listed for council tax purposes by the valuation office, created a council tax account, decided he is the person liable to pay the tax, and has recovered £15,000, is outside the Ombudsman’s jurisdiction. This is because Mr X had a right of appeal to the Valuation Tribunal against the Council’s decisions (see paragraphs 3 and 5 above).
17. I consider it reasonable for Mr X to have used his right of appeal against the Council’s 2017 decision. The Valuation Tribunal had the power to change the Council’s decision. Mr X was notified about the Valuation Tribunal and appealed to it regarding the plot of land. The Valuation Tribunal refused to allow a late appeal on the main house. Mr X has not provided compelling evidence to explain why he could not have appealed within time. Part of the dispute appears to concern the condition of the property and whether it should be listed and placed in a council tax band. That matter did not require information from another country.
18. The Ombudsman cannot investigate the Council’s decision or officer actions on the property which was a plot of land. The complaint is outside jurisdiction because Mr X used his right of appeal (see paragraphs 4 and 12).
19. Mr X’s complaint about the conduct of the council tax officer is outside the Ombudsman’s jurisdiction:
1. Mr X complains outside the permitted period of 12 months. Events before July 2019 are outside jurisdiction because he complains late. Mr X knew about the Council’s position on the main house in 2017 and says he reported the officer to the police that year.
2. I will not exercise discretion on the 12 month restriction because Mr X could have complained sooner. I do not consider the Ombudsman could achieve what Mr X wants. The officer actions were administrative actions for which the Council is responsible. Those actions are outside our jurisdiction, as explained above.
3. We cannot investigate Mr X’s allegations of criminal offences which is the responsibility of the police. This would include an allegation of misconduct in a public office. The actions of the police regarding crime are outside our jurisdiction (see paragraph 7).

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Final decision

20. The Ombudsman will not investigate Mr X’s complaint that the Council wrongly held him liable to pay council tax on a property he owns and that the conduct of the case officer involved criminal offences. The complaint is outside the Ombudsman’s jurisdiction. Mr X had a right of appeal to the Valuation Tribunal on the council tax which it was reasonable for him to use. We cannot investigate criminal offences.

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Investigator's decision on behalf of the Ombudsman