Summary: We will not investigate this complaint about council tax payments taken while Mr Y was bankrupt. This is because it is late, with no good reason to investigate it now and Mr Y has a right to challenge his liability for council tax to the Valuation Tribunal.

The complaint

1. Mr Y complains the Council claimed Council Tax charges from his estate in bankruptcy. He says his trustee in bankruptcy paid these charges in 2004, but he disputes liability for these charges.
2. Mr Y is seeking a refund from the Council of the charges which amounted to approximately £8,500.

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The Ombudsman’s role and powers

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 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)
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 the information Mr Y provided and the Ombudsman’s Assessment Code.

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My assessment

7. Mr Y owned rental properties from 1990, until he became bankrupt in 1999. As part of his bankruptcy, the trustee in bankruptcy paid the Council over £8,500 in 2004. Mr Y says this was for unpaid Council Tax. Mr Y says he was unaware of the payment until February 2020 and he disputes liability for the payment.
8. Mr Y wrote to the Council in February 2020 to complain. In this letter he referred to an earlier letter he had sent to the Council in 2019 about the money paid to the Council and quoted the amount paid. He asked the Council to respond. The Council says it did not receive either of these letters. Mr Y approached us in February 2021 to ask us to investigate.

Analysis

9. The law says people should normally complain to us within 12 months of becoming aware of an issue. Complaints brought to the Ombudsman more than 12 months after someone becomes aware of something a council has done are considered late. We cannot investigate late complaints unless we decide there are good reasons.
10. Mr Y’s letter in February 2020, and its referral to an earlier 2019 letter shows Mr Y was aware of his reason to complain in 2019. As he did not contact us until 2021, Mr Y’s complaint is late. As he was able to write to the Council during this time, Mr Y could also have contacted us, either separately or at the same time. Consequently, there are no good reasons for us to investigate this complaint.
11. Mr Y also disputes liability for council tax. The Valuation Tribunal is set up to deal with appeals against decisions on council tax liability. Mr Y has given no reason why it is not reasonable to expect him to use this right of appeal. Consequently, we will not investigate this complaint.

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Final decision

12. We will not investigate Mr Y’s complaint because it is late, with no good reason to investigate it now and Mr Y has a right to challenge his liability for council tax to the Valuation Tribunal.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman