Summary: Ms X complains about Council enforcement of council tax arrears and the amount of those arrears. The Ombudsman will not investigate this complaint because the matter is out of time and has been considered in court and could be appealed to a Valuation Tribunal.

The complaint

1. Ms X complains about Council enforcement of council tax arrears and the amount of those arrears.

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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 have the power to start or discontinue an investigation into a complaint within our jurisdiction. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been, raised within a court of law. (Local Government Act 1974, sections 24A(6) and 34B(8), 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 information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.
8. I considered the complainant’s comments on my draft decision.

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My assessment

9. Ms X has owned a property since 2002 which has on occasion been let to tenants. The Council issued a statutory demand in 2010 which was considered by the courts. The Council then obtained a charge on the property to secure the repayment of arrears.
10. Ms X applied to the courts in 2016 to have the demand set aside. The hearing was delayed as Ms X said she wished to appeal a single occupancy discount to the Valuation Tribunal. The court issued a decision.
11. Ms X then appealed the court’s decision to the high court. A further statutory demand was issued in 2019. Ms X was told of her right to complain to this office when they responded to her complaint in 2019.
12. I consider the complaint is out of time as the events complained of took place several years prior to the time limit. I see no reason to extend the time limit in this case. The complaint is also out of jurisdiction as the matter has been considered by the courts and she could appeal to the Valuation Tribunal.

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Final decision

13. I do not intend to investigate this complaint because the matter is out of time, has been considered by the courts and could be appealed to the Valuation Tribunal.
     

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Investigator's decision on behalf of the Ombudsman