Summary: We will not investigate this complaint about the Council holding Ms X liable for council tax arrears. It is reasonable for Ms X to use her statutory right of appeal to an independent adjudicator.

The complaint

1. Ms X complained about the Council wrongly holding her liable for council tax arrears of £2,000. She says it has refused to send her its calculations to assist her in challenging it on the matter. She says the Council also imposed a fine in 2020 when she could not pay her council tax due to sickness, rather than working with her. She says the matter has worsened her health. She wants the Council to set out its calculations clearly.

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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)

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How I considered this complaint

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

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My assessment

6. The law says people must bring complaints to us within 12 months of them becoming aware of the issue, unless there are good reasons. I have considered Ms X’s ill health, however there is not a good reason for three years’ delay in escalating the matter of the Council charging her a fine in 2020 so we will not now consider this matter.
7. Decisions about council tax liability are matters for the Valuation Tribunal, so we will not usually consider such complaints. I have considered the fact Ms X says the Council has not sent her sufficient information to be able to argue her case at tribunal. However, the evidence she provided shows the Council has sent her a breakdown of her charges and payments for a ten-year period. Should Ms X believe she has paid all council tax due for the relevant years, she should present the evidence of this to the Valuation Tribunal for it to consider alongside the Council’s evidence.
8. The tribunal is an independent body with the power to decide Ms X should not be held liable for the charges. There is not a good reason for us to investigate the matter instead, and it is reasonable for Ms X to use her right of appeal.

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Final decision

9. We will not investigate Ms X’s complaint because it is reasonable for her to use her right to appeal to an independent adjudicator.

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Investigator's decision on behalf of the Ombudsman