Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal and the matter is out of time.

The complaint

1. Mr X complains that the Council hold him liable for a property he rented in 2014. He says the Council made errors in their decision.

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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. 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.

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says that he has been disputing a Council tax bill with the Council since January 2020. He says that the Council has the wrong address for him for a residence up to 2014.
8. Mr X has a right of appeal to a Valuation Tribunal for any dispute about liability for Council tax. 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. Only a Valuation Tribunal can overturn any decision about Council tax liability; the Ombudsman cannot do this.
9. Further, Mr X was aware of the complaint in January 2020 and I see no reason why a complaint could not have been made to us within 12 months of that date. The complaint is therefore out of time.

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Investigator's decision on behalf of the Ombudsman