Summary: We will not investigate this complaint about the Council pursing Miss X for a council tax debt. She says the Council failed to acknowledge her mental health and offers of payment, and refused to apply a discretionary discount to waive her debt. This is because some of the matters complained about are late, and there are no good reasons to exercise discretion to consider the late complaint. In addition, the complaint is out of the Ombudsman’s jurisdiction as Miss X has used her right of appeal to the Valuations Tribunal.

The complaint

1. Miss X complains about the Council pursuing her for a council tax debt. She says the Council failed to acknowledge her mental health, which would have qualified her for full council tax benefit. She also complains the Council refused to acknowledge her offers of payment and refused to apply a discretionary discount to waive her debt.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
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 complains about council tax debt accrued since 2017. The Council confirmed that Miss X did make its council tax team aware of her mental health issues in 2017. The Council said additional time and support was provided to Miss X in 2017 to help her deal with her arrears. The Council also confirmed Miss X was in receipt of full council tax support at the time.
9. The Council said it provided complaint responses to Miss X’s concerns back in 2017. Miss X herself acknowledged she received the response, but that she was not happy with the Council’s response. Therefore, there is no good reason for why Miss X did not complain to us about the issues earlier considering she was aware of the issues, had raised a complaint to the Council, and was unhappy with its complaint responses.
10. Therefore, Miss X’s complaint about the council tax debt accrued between 2017 and 2021 are late and I do not consider there are any good reasons to exercise discretion to consider the late complaint.
11. With regards to the debt Miss X accrued in 2022, which are complaint matters that are in time, Miss X offered to pay £5 per week towards her debt. The Council said this offer was made after Miss X’s account had already been sent to the enforcement agents and so Miss X needed to liaise with the enforcement agents to agree this. In any case, the Council said it could not have agreed to this amount as it would have taken more than 23 years to clear the balance. Therefore, there is no evidence of fault here as the Council did consider Miss X’s offer.
12. Miss X also asked the Council to provide a Section 13A discretionary discount to waive her debt. The Council has considered Miss X’s request and provided its rationale for declining her request. The Council also confirmed Miss X has appealed its decision to the Valuations Tribunal.
13. Therefore, Miss X’s complaint about the Council’s refusal to provide the discretionary discount is outside of the Ombudsman’s jurisdiction. This is because Miss X has used her right of appeal.

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Final decision

14. We will not investigate Miss X’s complaint because some of the matters complained about are late, and there are no good reasons to exercise discretion to consider the late complaint. In addition, the complaint is out of the Ombudsman’s jurisdiction as Miss X has used her right of appeal to the Valuations Tribunal.

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Investigator's decision on behalf of the Ombudsman