Summary: We will not investigate this complaint about Miss X’s liability for council tax. The Council has since exempt Miss X for one period and the remaining period in dispute is outside of our jurisdiction. Therefore, investigation by us would not achieve anything worthwhile.

The complaint

1. Miss X complains the Council has wrongly held her liable for council tax from November 2020 to December 2023 when her property was uninhabitable following a fire.

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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. (Local Government Act 1974, sections 26B and 34D, as amended)
3. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is no worthwhile outcome achievable by our investigation. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
4. Every property has a council tax band. The Valuation Office, which is part of central government, decides which band a property is in. So we cannot investigate that decision. If someone wants to remove their property’s council tax band they can apply to the Valuation Office. If this is refused, they can appeal to the Valuation Tribunal.

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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. I note any fault was ongoing to December 2023 and Miss X first contacted the Ombudsman in September 2024, so I consider the complaint in time.
8. In October 2024 the Council accepted it had not asked Miss X for a certificate to prove her property was exempt due to a fire. It apologised and asked for this. The Council says it received this in early 2025 and it has since exempted the property from council tax up to February 2023 when works were complete.
9. Miss X considers the property remained uninhabitable from February 2023 to December 2023. However, it is the Valuation office, not the Council, that decides if a property should be removed from the council tax banding list due to its disrepair.
10. I note the Council signposted Miss X to the Valuation Office and said it would update its records and provide any refund due if the Valuation office decided to remove the property from the banding list. It remains open for Miss X to contact the Valuation Office.
11. I will not investigate because the Council has already exempt Miss X from council tax up to February 2023 and because any dispute after that date is outside the Ombudsman’s jurisdiction. Therefore, investigation would not achieve anything worthwhile.

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Final decision

12. We will not investigate Miss X’s complaint because investigation by us would not achieve anything worthwhile.

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Investigator's decision on behalf of the Ombudsman