Summary: We will not investigate this complaint about Council tax payments because the matter has been remedied and liability for the earlier debts could be appealed to a Valuation Tribunal and are so out of jurisdiction and out of time.

The complaint

1. Mr X says that the Council charged him for Council tax for which he was not liable and assigned recent payments of Council tax to earlier accounts in arrears without his permission. He also queries bills charged by the bailiff.

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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 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)
5. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), 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. Mr X says that the Council charged him Council tax for a period when he was a student (and no exempt). The Council says that he has not provided a student exemption certificate for the period in question.
9. Any dispute about liability and exemption 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. Mr X says that recent payments were paid into his older accounts in arrears which meant that he became in arrears with his current account. He disputes the charges made by the bailiffs. The Council says that the payments were not identified as being for the latest bill and so, in accordance with its practice, the Council paid the sums into the older accounts in arrears.
11. The Council has now transferred the payments from the older accounts to the recent liability and has also cancelled the summons, Liability Order and withdrawn the debt from the bailiff. I consider this a remedy to this part of the complaint.
12. It is now a matter for Mr X to make arrangements to pay the outstanding debts and/or provide evidence of a student certificate to exempt him for the period. These liabilities are not within our jurisdiction as they are over 12 months old and could, in any event, be appealed to a Valuation Tribunal if a dispute remains.

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Investigator's decision on behalf of the Ombudsman