Summary: We will not investigate this complaint about the Council’s alleged failure to charge Miss X council tax for approximately two years before providing her with a backdated bill. This is because Miss X has right of appeal to the Valuation Tribunal and it would be reasonable for her to use it.

The complaint

1. Miss X complains the Council did not charge her council tax for approximately two years before sending her a large backdated bill.

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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 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)
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 Miss X and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Miss X says that she when she moved into her property, she contacted the Council to set up a council tax account. The Council proceeded to send her bills for approximately 2 years citing a nil balance until November 2023 when the Council sent Miss X a large, backdated bill.
8. Miss X complained to the Council and said it should waive the charges incurred up until November 2023, as this was when she became aware she was liable for council tax.
9. The Council said Miss X did not contact it to take liability for the council tax charges for the property when she moved in and it did not establish who was living at the property until November 2023.
10. The Council offered to allow Miss X to clear the outstanding balance via a payment plan but would not agree to waive the charges. Miss X brought the complaint to the Ombudsman as she was unhappy with the Council’s decision.
11. The Ombudsman cannot determine whether Miss X is liable for the backdated council tax charges, this is the role of the Valuation Tribunal. It is open to Miss X to refer this matter to Tribunal if she wishes to dispute her liability.

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Final decision

12. We will not investigate Miss X’s complaint because she has right of appeal to the Valuation Tribunal and it would be reasonable for her to use it.

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Investigator's decision on behalf of the Ombudsman