Summary: We will not exercise discretion to investigate this complaint about the Council’s recovery of council tax from 2022 for a property for which Ms X disputes liability. 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. We have no jurisdiction to investigate matters which have been subject to court proceedings.

The complaint

1. Ms X complained about the Council billing her for council tax for a property which she says should be listed as liable for business rates because it was used as a holiday let. She says she has disputed liability since 2022 and that the Council should have taken her reasonable adjustments into account when it took court action.

Back to top

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 cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
4. 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)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

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

Back to top

My assessment

8. Ms X says the Council has charged her council tax for a property which she has operated as a business since 2022. She did not pay the due council tax and questioned her liability form 2023. The Council has taken court action on each successive year since then and has three liability orders from the magistrates court against Ms X.
9. We will not investigate this complaint because it concerns matters which the complainant was aware of more than 12 months before they complained to us. Ms X has been challenging the council tax billing since 2022 and she could have complained to us when the Council took action to recover the debt as long ago as 2023.
10. The last council tax bill was subject to a summons in late 2024 which is within 12 months. However, all of these council tax debts have been subject to court proceedings and are subject to court orders issued by the magistrates. Ms X has also complained about the Council’s involvement with the court. We have no jurisdiction to investigate what happened in a court and are statute-barred from doing so. In council tax cases the court procedure starts when a summons is issued.
11. Ms X has applied to the Valuation Office Agency to change the listing of her property but until or unless the listing is changed she remains liable for council tax. She could challenge her liability by appealing to the Valuation Tribunal but this would not be a means of changing the listing of her property or the council tax banding.

Back to top

Final decision

12. We will not exercise discretion to investigate this complaint about the Council’s recovery of council tax from 2022 for a property for which Ms X disputes liability. 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. We have no jurisdiction to investigate matters which have been subject to court proceedings.

Back to top

Investigator's decision on behalf of the Ombudsman