Summary: We will not investigate this complaint about Council tax as the matter has been remedied and part is out of time and there was a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains about the way the Council has assessed his Council tax account and failed to award a single person’s discount.

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The Ombudsman’s role and powers

2. 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)
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.
5. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)
6. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))

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How I considered this complaint

7. I considered information provided by the complainant and the Council.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. Mr X took responsibility for Council tax on his parents’ property in 2013. He paid the Council tax by direct debit. Changes occurred to those occupying the house but Mr X continued to pay, and be liable for the Council tax.
10. Arrears arose which led to enforcement action by the Council. It became clear that payments made by Mr X had been placed in the wrong account (the Council says Mr X provided the wrong account number). The Council cancelled the Liability Order obtained and waived the costs which had arose.
11. Mr X says that the Council had not awarded him a discount for single occupation which had resulted in the increased bill.
12. Any dispute about liability or entitlement to discounts can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
13. The Council’s cancellation of the Liability Order and waiving of the costs is in my view a remedy to the complaint. Mr X is unhappy about the magistrate’s proceedings but we cannot investigate what happened in the court.
14. The earlier part of the complaint is out of time for investigation by the Ombudsman can I see no reason to disapply this rule given the right of appeal above.

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Final decision

15. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal, the matter has been remedied and part of the complaint is out of time.

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Investigator's decision on behalf of the Ombudsman