London Borough of Croydon (25 000 018)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 15 Apr 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax liability and payments because the matter is out of time and there was a right of appeal to a Valuation Tribunal.
The complaint
- Ms X complains that the Council took payments from her direct debit which were not warranted and changed the name of the person liable for Council tax on the property.
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 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that the Council took two payments in 2022 from her direct debit for Council tax which left her financially unable to pay her mortgage. She says that no bill was sent to her that year.
- The Ombudsman would not normally investigate a complaint where more than 12 months has passed since the complainant became aware of the matter. The Council responded to her complaint in August 2022. I am satisfied that it would have been reasonable to make a complaint to this office within 12 months of that response and so the matter is out of time.
- Nor would the Ombudsman investigate a complaint where the subject was the name of the liable person or whether a student exemption applied (as in this case) as there was a right of appeal 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.
Final decision
- We will not investigate Ms X’s complaint because the complaint is out of time and there was a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman