Summary: We will not investigate this late complaint about Miss X’s council tax liability. Some of her council tax arrears are subject to liability orders issued by the courts, which we cannot investigate. The Valuation Tribunal Service deals with appeals about council tax liability, and it was reasonable for Miss X to appeal the Council’s decisions.

The complaint

1. Miss X complained about council tax arrears of over £12,000, for which the Council is pursuing her. Miss X says she should have been exempt during the several years the charges relate to. She says this has impacted her mental health and she has been threatened with court action. She wants the Council to provide her a breakdown of the charges and withdraw action.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal about the same matter. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. 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)
5. 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)

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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’s council tax debt relates to several years. She says she should have been exempt from paying council tax during these periods, and asked the Council to provide a breakdown of the charges.
9. Parts of the debt are subject to court-issued liability orders. We cannot interfere with decisions made by the courts.
10. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. The Valuation Tribunal deals with appeals against decisions on council tax liability.
11. Appeals through the Valuation Tribunal are subject to time limits. Miss X may have lost the opportunity to appeal due to the time that has lapsed between her becoming aware of the matter and taking steps to challenge her council tax liability. The Council provided Miss X a breakdown of the charges as requested, and it explained to her what information she should provide to enable it to carry out a review of her council tax arears.
12. It is open to Miss X to provide the requested evidence to the Council, if it is willing to issue a new review decision given that the deadline it provided for this has passed. This would enable Miss X to appeal to the Valuation Tribunal.
13. There is not a good reason for us to investigate this complaint instead of Miss X using her right of appeal. The Valuation Tribunal is best placed to do this. We cannot overturn decisions about council tax liability. In any event, Miss X knew about the arrears for more than 12 months before she complained to the Ombudsman, and there is not a good reason for the delay. The complaint to us would therefore also be considered late.

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Final decision

14. We will not investigate Miss X’s complaint because it concerns council tax liability, for which there is an appeal process available through the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman