Summary: We will not exercise discretion to investigate this complaint about liability for council tax. This complaint was received outside the normal 12-month period for investigating complaints. There is no evidence to suggest that Ms X could not have complained to us sooner. There is insufficient evidence that any failures by the Council have resulted in any significant injustice to the complainant.

The complaint

1. Ms X complained about the Council’s failure to take action to make her liable for council tax for her address when she asked to be registered in June 2023. She says that the Council has sent bailiffs to the property which is a house in multiple occupation (HMO) in which she is a tenant. She says it should change the liability and apply student discount to her account.

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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. 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 any fault has not caused injustice to the person who complained.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

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

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My assessment

7. Ms X says she asked the Council to register her for council tax in the HMO in which she is a tenant. The Council accepts that it failed to process her request. However, it says as a tenant in a HMO she was not liable for council tax as liability lies with the landlord who then collects the tax payment from the tenants. At present the Council is investigating the tenancy agreements and landlord liability.
8. She says that the Council sent bailiffs to the property and that this has caused her stress for which she should be compensated. The Council says that the recovery action is for non-payment of tax by the landlord and that there is no recovery action against her as she was not a liable party for council tax. The bailiff action and any court costs are solely against the landlord.
9. Ms X says the council has refused to process her student exemption from council tax. Because she has never been liable to pay the tax she has no valid claim for exemption. If in future the Council changes the liability to the tenants, then she will be able to challenge any refusal to include an exemption by appealing to the Valuation tribunal which is the proper body to determine liability disputes and exemptions.

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Final decision

10. We will not exercise discretion to investigate this complaint about liability for council tax. This complaint was received outside the normal 12-month period for investigating complaints. There is no evidence to suggest that Ms X could not have complained to us sooner. There is insufficient evidence that any failures by the Council have resulted in any significant injustice to the complainant.

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Investigator's decision on behalf of the Ombudsman