London Borough of Tower Hamlets (23 011 166)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 08 Nov 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability because it is out of time and there was a right of appeal to a Valuation Tribunal.
The complaint
- Ms X complains that the Council sought recovery of Council tax which she disputed and imposed enforcement costs.
The Ombudsman’s role and powers
- 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)
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that the Council made an error in their determination of a liable date for Council tax.
- The Council says that a bill was issued in 2018 for a former property (A) which ended in May 2018 for £420. A further bill was issued for £163 for a later property (B). The Council accepts the date of liability for the second property was incorrect but this was then altered and a final bill issued in July 2020.
- Any dispute about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case. The Valuation Tribunal advises that any disputed Council tax should be paid whilst awaiting a Valuation Tribunal decision (as any Council tax payment due could be returned after).
- The complaint about a bill issued in 2020 is also out of time as I see no reason why a complaint about the matter could not have been made to this office within 12 months.
Investigator's decision on behalf of the Ombudsman