Summary: We will not investigate this complaint about the Council’s pursuit of Mr X for unpaid council tax. This is because the complaint relates to events that took place more than 12 months ago. This complaint is also outside of our jurisdiction as it relates to council tax liability, which is a matter for the Valuation Tribunal.

The complaint

1. Mr X complained the Council issued him with a council tax bill for accommodation he leased several years ago.

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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. 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)
4. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (Local Government Act 1974, section 26(6)(a), as amended)
5. 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

6. I considered information provided by Mr X and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. In early 2024 Mr X complained to the Council regarding an enforcement order he received for outstanding council tax relating to a property he leased several years ago. The Council confirmed that Mr X had previously brought the complaint to it in 2019 and the order related to charges incurred several years before this. The Council had informed Mr X to refer the complaint to the Valuation Tribunal because he disputed whether the property was listed properly. Mr X brought the complaint to the Ombudsman because he was unhappy with its response.
9. The Ombudsman will not usually exercise discretion to investigate complaints that concern events which took place more than 12 months ago unless there are good reasons for the delay in bringing the complaint to us. In this case, Mr X has been aware of the outstanding council tax he is being pursued for since at least 2019; it therefore would have been reasonable for him to refer the matter to us sooner.
10. In addition, the evidence indicates Mr X disputes his liability for the council tax the Council is pursuing him for. The Ombudsman cannot determine whether Mr X should pay the amount the Council has asking for; the Valuation Tribunal is best placed to decide this. It is therefore open to the Mr X to refer the matter to tribunal.

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Final decision

11. We will not investigate Mr X’s complaint because the complaint relates to events that took place more than 12 months ago. This complaint is also outside of our jurisdiction as it relates to council tax liability, which is a matter for the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman