Summary: We will not investigate this complaint about the Council’s recovery of council tax arrears. It is reasonable for the complainant to appeal to the Valuation Tribunal if she disagrees with the liability for the debt. We will not exercise discretion to investigate events earlier than 2024 because this is outside the normal 12-month period for receiving complaints.

The complaint

1. Mrs X complained about the Council pursuing her for council tax arrears for unpaid tax from the years 2018 onwards. She says she was not liable to pay in these years and that no bills were sent to her until 2023. She also disputes the premises which includes caravans being designated as Houses in Multiple Occupation (HMO’s).

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The Ombudsman’s role and powers

2. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
3. 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/care provider has done. (Local Government Act 1974, sections 26B and 34D, as amended)

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How I considered this complaint

4. I considered the information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mrs X says the Council made her jointly and severally liable for a property which she claims she has had no involvement with since 2021. She says another party paid council tax for the site until they left and the Council has been pursuing her for bills since then.
7. In 2023 the Valuation Office Agency designated the site as a House in Multiple Occupation (HMO) and the designation was backdated to 2012. The Council is the billing authority so it was required to charge Mrs X on that basis from 2012. Mrs X disputes the designation of HMO. However, the decision on this was made by the VOA and this is a separate body to the Council and is not within our jurisdiction.
8. Mrs X sought assistance from a Citizen’s advice office which contacted the Council in early 2024 about the charges being recovered. Mrs X provided new information that she was not the sole owner of the site and the Council amended the charging to include another party. However, council tax liability makes co-owners jointly and severally liable so she may still be pursued for the whole debt.
9. Mrs X could submit an appeal to the Valuation Tribunal if she wishes to challenge the liability for the council tax on this site. At present the Council has suspended the recovery but it may recommence it in the future which would require the serving of a summons if it seeks a liability order in the Magistrates Court. We cannot investigate matters once they are subject to court proceedings.
10. The Ombudsman is not an appeal body. This means we do not take a second look at a decision to decide if it was wrong. Instead, we look at the processes an organisation followed to make its decision. If we consider it followed those processes correctly, we cannot question whether the decision was right or wrong, regardless of whether someone disagrees with the decision the organisation made.
11. In this case Mrs X could appeal the liability for the council tax on this site if she believes it is wrong.

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Final decision

12. We will not investigate this complaint about the Council’s recovery of council tax arrears. It is reasonable for the complainant to appeal to the Valuation Tribunal if she disagrees with the liability for the debt. We will not exercise discretion to investigate events earlier than 2024 because this is outside the normal 12-month period for receiving complaints.

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Investigator's decision on behalf of the Ombudsman