Sheffield City Council (24 003 701)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 22 Jul 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about an alleged failure by the Council to bill the complaint correctly for council tax, or its decision to not provide her a discretionary discount. This is because part of the complaint is late. The complainant also has a right of appeal to a statutory tribunal in relation to the discretionary discount. We will not exercise our discretion and so we have no jurisdiction to investigate this complaint.
The complaint
- The complainant (Miss T) complains the Council failed to bill her correctly for council tax over a one year period in 2019. She says the Council contacted her recently to pay the amount. Miss T says she requested a discretionary discount in respect of the amount sought from the Council which it refused. In summary, Miss T says the alleged failings have caused significant distress and uncertainty. As a desired outcome, she wants the Council to take responsibility for failing to bill her correctly. She wants the Council to either waive the bill or provide a discount.
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 has a right of appeal, reference or review to a tribunal about the same matter. However, we may 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).
How I considered this complaint
- I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.
My assessment
- The law inserts a time limit for a member of the public to bring their complaint to the attention of the Ombudsman. Its intention is two-fold: to provide us with the best opportunity of arriving at a robust, evidence-based decision on complaints about recent events and to ensure fairness by enabling us to decline an investigation into historic matters, which could and should have formed the basis of a complaint to us far sooner. The issues raised by Miss T date back to 2019 which is when she said the Council failed to bill her correctly for council tax. I can see from the evidence provided she has contacted the Council about this issue over a number of years. In my view, Miss T has had knowledge of the alleged billing issue for a number of years. I consider it would have been reasonable for her to have referred the problem to us then. Investigation of the billing issues raised would mean assessing matters which occurred five years ago. That is not the role of the Ombudsman. I see no good reason to exercise my discretion and so the restriction I outline at paragraph two (above) applies.
- In relation to Miss T’s request the Council provide a discretionary discount of the amount demanded, I can see it refused to grant this in April 2024. This part of the complaint is not late. However, Miss T’s request for a discretionary discount has been made in accordance with s13A of Local Government Finance Act 1992. The Valuation Tribunal considers appeals about whether someone should receive a s13A discretionary discount. The Valuation Tribunal was established by parliament with the intention that this body should deal with these types of disputes. There is no evidence to suggest it would be unreasonable for Miss T to challenge the Council’s decision with the Valuation Tribunal. The restriction I outline at paragraph three (above) applies.
Final decision
- We will not investigate this complaint. This is because part of the complaint is late. The complainant also has a right of appeal to a statutory tribunal in relation to other part. I will not exercise my discretion and so we have no jurisdiction to investigate this complaint.
Investigator's decision on behalf of the Ombudsman