Summary: We will not investigate this complaint about council tax liability. Mr X had a right of appeal to the Valuation Tribunal, and it would have been reasonable to expect Mr X to have used this right. In any case, Mr X’s complaint is late and there are no good reasons for us to exercise discretion to investigate it now.

The complaint

1. Mr X complained about the liability of council tax on a property he previously owned. He said he followed the advice of the Council when selling his property.
2. Mr X said the matter caused him frustration and negatively impacted his health.

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The Ombudsman’s role and powers

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 the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr X was the landlord of a property. When his tenants moved out in June 2020, he decided to sell the property and sought advice from the Council about council tax. Mr X said the Council told him he did not need to pay for council tax while the property was vacant and waiting to be sold.
9. Mr X said he followed the advice the Council gave him and sold his property in 2021.
10. In 2022, the Council contacted Mr X about an outstanding council tax debt owed for the period of June 2020 to November 2021.
11. Mr X wants the Council to cancel the debt and any enforcement action on the basis he followed its advice.
12. Any dispute as to liability for council tax is a matter for the Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. It is reasonable to have expected Mr X to have used his appeal right because the Valuation Tribunal was set up by parliament to consider such disputes and it has powers to make orders on council tax liability.
13. In any case, as Mr X was aware of the debt from 2022, the complaint is also late. As outlined in paragraph five, we cannot investigate late complaints and there are no good reasons for us to exercise discretion to consider it now.

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Final decision

14. We will not investigate Mr X’s complaint because it is reasonable to have expected him to have used his right of appeal to the Valuation Tribunal and the complaint is late with no good reasons for us to exercise discretion to investigate it now.

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Investigator's decision on behalf of the Ombudsman