Summary: We will not investigate this late complaint about the Council’s decision to make some, but not all, residents of a marina liable for council tax in 2015. There is not a good reason Miss X did not complain to us sooner.

The complaint

1. Miss X complained about the Council’s decision in March 2015 to introduce council tax for some, but not all, residents of a marina. Miss X also says the Council’s record-keeping and correspondence has been inadequate. This has impacted her mental health, and she has spent significant time and trouble dealing with the matter. Enforcement officers have visited Miss X’s home, causing stress.

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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. We cannot investigate a complaint if someone has appealed to a tribunal. (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.
5. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Miss X says the Council decided in 2015 to make some residents of the marina in which she lives liable for council tax, while others were not. She has made the Council aware of this many times and she believes this decision was due to fault by the Council. She says the Council failed to take action when she raised this. Miss X does not think she should have to pay when some of her neighbours do not. There is not a good reason Miss X did not complain to us sooner about this decision.
9. However, in any event Miss X used her right to appeal to the Valuation Tribunal, which confirmed that she had to pay council tax to the Council. The Council has since obtained a liability order for Miss X’s council tax debt, which amounts to more than £5,000. We cannot investigate a complaint if someone has appealed to a tribunal, nor can we investigate a complaint about the start of court action or what happened in court. For these reasons, we could not investigate the issue of Miss X’s personal liability in any event, which is the substantive issue in terms of the injustice she claims she has experienced.

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Final decision

10. We will not investigate Miss X’s late complaint because there is not a good reason she did not bring it to us sooner.

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Investigator's decision on behalf of the Ombudsman