Summary: We will not investigate this complaint about a council tax dispute because the complainant has a right of appeal to the Valuation Tribunal about the issue of council tax liability and because the complaint is made late

The complaint

1. Mr X has complained about a council tax debt from between 2015 and 2022. Mr X says his tenants should be responsible for the debt and complains about the way the Council has dealt with her attempts to resolve this.

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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.
5. 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)

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How I considered this complaint

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

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My assessment

8. In 2021 the Council advised Mr X that the evidence he had provided in support of his claim that he is not liable for the council tax was insufficient and signposted him to the Valuation Tribunal. Mr X then contacted the Council again in March 2023 and August 2023, and on both occasions the Council signposted Mr X to the Valuation Tribunal and to the Ombudsman.
9. I will not investigate the issue of council tax liability because it is reasonable for Mr X to use his right of appeal to the Valuation Tribunal. It is reasonable for him to use this right of appeal because the Valuation Tribunal is the appropriate body to consider disputes over council tax liability. Further, Mr X has been aware of the issues for several years and was signposted to the Ombudsman more than 12 months ago. Whilst he has cited that medical issues affected his ability to deal with the matter I do not consider this to be sufficient reason to exercise discretion to investigate this complaint outside of the 12-month timeframe.

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Final decision

10. We will not investigate Mr X’s complaint because it is reasonable for him to appeal to the Valuation Tribunal and because it is made late.

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Investigator's decision on behalf of the Ombudsman