Summary: We will not investigate Miss X’s complaint about the Council holding her liable for council tax on a property she no longer lives in. This is because she has right of appeal to the Valuation Tribunal. In addition, we will not investigate Miss X’s complaint regarding the Council’s alleged failure to apply council tax reduction to Miss X’s council tax account. This is because this complaint concerns events that took place more than 12 months ago and it would have been reasonable for Miss X to bring them to us at the time.

The complaint

1. Miss X complained the Council is holding her liable for council tax arrears on a property she vacated in 2021. She also complained the Council would not apply council tax reduction to her account retrospectively.

Back to top

The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. 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)

Back to top

How I considered this complaint

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

Back to top

My assessment

7. Miss X complained to the Council after it began recovery action to recoup council tax arrears on a property she says she left in 2021. She said she forwarded the Council evidence showing when she left the property, but the Council ignored it. Miss X also complained that the Council failed to apply council tax reduction to the arrears between 2018 and 2020 when she was receiving universal credit.
8. The Council did not uphold Miss X’s complaint. The Council said Miss X failed to provide information regarding her tenancy when she left the property in 2021 and this was why it was holding her responsible for arrears on the account. The Council also explained Miss X did not provide requested information when she applied for council tax reduction in 2018 and 2020 and this was why she did not receive it. Miss X brought her complaint to the Ombudsman because she remained unhappy with its response.
9. The Ombudsman cannot determine whether Miss X is liable for the council tax arrears the Council is pursuing her for; this is the role of the Valuation Tribunal.
   It is therefore reasonable for Miss X to refer this part of her complaint to the Tribunal if she remains of the view that she is not responsible for this debt.
10. Miss X wants us to find the Council at fault for failing to provide her with council tax reduction she says she was entitled to. The Ombudsman will not usually exercise discretion to investigate matters that took place more than 12 months before the complainant became aware of them, unless there are good reasons to do so. In this case, the events relating to this part of the complaint took place in 2018 and 2020, it would have been reasonable for Miss X to refer this matter to us at the time.

Back to top

Final decision

11. We will not investigate Miss X’s complaint because she has right of appeal to the Valuation Tribunal. In addition, the other this complaint concerns events that took place more than 12 months ago and it would have been reasonable for Miss X to bring them to us at the time

Back to top

Investigator's decision on behalf of the Ombudsman