Summary: Mr X complained about the Council billing him as a landlord for unpaid council tax due on rental flats when the tenant has left before the end of the tenancy. We should not exercise discretion to investigate this complaint. This is because it concerns matters which Mr X was aware of before the 12-month period for receiving complaints. It is reasonable for him to appeal to the Valuation Tribunal to challenge liability where the Council has billed him instead of his tenant.

The complaint

1. Mr X is a landlord and his tenancy agreements make the tenant responsible for council tax payments until the end of their tenancy. He says the Council invoices landlords for the council tax when a tenant leaves before the tenancy ends and he has to dispute the liability with the Council. He wants the Council to change its system of billing.

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The Ombudsman’s role and powers

2. 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)
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. 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

5. I have considered all the information which Mr X submitted with his complaint. I have also considered the Council’s response. Mr X has commented on a draft copy of my decision.

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What I found

6. Mr X has been complaining for some years about the Council automatically invoicing landlords for council tax for a period when a tenant has left their rented accommodation and the tax is unpaid. He says he has received several bills and had to provide details of the tenancy agreement and liability arrangements between the tenant and landlord. He wants the Council to change its system from invoicing the landlord above the tenant.
7. The Council says its system operates on information from landlords or tenants about when a property has been vacated to generate bills for the liable party according to the hierarchy of liability set out in legislation. It accepts that on some occasions the tenant may give a different date to that claimed by the landlord. The only way it can amend this is to obtain details from the landlord of dates if he disagrees with the invoice.
8. Mr X was aware of this issue in 2018 or earlier when he received an explanation of the Council’s billing system. The Council also advised that he could take the matter to the Ombudsman or the Valuation Tribunal which is the proper authority to determine disputes about liability for council tax.
9. We would not normally investigate a complaint about a matter which the complainant was aware of more than 12 months before bringing it to our attention. In this case we would not exercise discretion to investigate now because it was reasonable for Mr X to challenge any dispute about liability by appealing to the Valuation Tribunal.

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Final decision

10. We should not exercise discretion to investigate this complaint. This is because it concerns matters which Mr X was aware of before the 12-month period for receiving complaints. It is reasonable for him to appeal to the Valuation Tribunal to challenge liability where the Council has billed him instead of his tenant.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman