Summary: Mr X complains about the Council’s decision to hold him liable for council tax on a property he lets. We will not investigate this complaint because he could appeal to a Valuation Tribunal. The matter is also out of time.

The complaint

1. Mr X complains about the Council’s decision to hold him liable for council tax on a property he lets.

Back to top

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.

Back to top

How I considered this complaint

5. I have considered the comments of the complainant and the Council and the complainant was given an opportunity to comment on the draft decision.

Back to top

What I found

6. Mr X bought a property in June 2017. The house was previously empty and had attracted an exemption on that basis. Mr X was held liable for council tax on the property.
7. Mr X emailed the Council in March 2019 stating that a tenant had been in the property since the date he bought the house and Mr X then moved into the property in February 2019.
8. The Council confirmed their decision that Mr X was liable for the council tax in an email to him in May 2019. The Council then asked for details of the tenant. The Council says that the agreement Mr X returned was not sufficient in detail to warrant altering the liability. Mr X disputed this.
9. Any dispute about council tax can be appealed to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
10. Further, Mr X was aware of the decision about his liability in 2017 and could have made a complaint to this office within 12 months of that date. The complaint is therefore out of time.

Back to top

Final decision

11. I do not intend to investigate this complaint because there was a right of appeal to a tribunal and the matter is out of time.

Back to top

Investigator's decision on behalf of the Ombudsman