Summary: We will not investigate this complaint about the Council’s handling of Miss X’s council tax account. Complaint abouts council tax liability are appealable to the Valuation Tribunal which is the appropriate body to determine these matters.

The complaint

1. Miss X complains about the Council’s handling of her council tax account over the last 10 years. Miss X says the Council owed her a rebate but instead offset this credit against a discharged Individual Voluntary Agreement (IVA).
2. Miss X wants a refund of council tax overpayments over the last 10 years. She asks for financial compensation for distress and anxiety caused by the Councils failure to apply discounts to her account while her children were full-time students. Miss X wants the Council to correct their records and provide a written apology.

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The Ombudsman’s role and powers

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 has done. (Local Government Act 1974, sections 26B and 34D, 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)

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How I considered this complaint

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

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My assessment

7. Part of Miss X’s complaint is about historical discounts applied during the COVID-19 period. Paragraph 3 of this decision statement applies.
8. The Council has recognised errors in its handling of Miss X’s account. It has now applied reductions to Miss X’s account for periods where her children were students. The Council’s stage 2 response provides a comprehensive breakdown of the points raised in Miss X’s complaint.
9. The Council says it took advice from insolvency practitioners about offsetting payments against Miss X’s discharged IVA. Miss X remains dissatisfied with the Council’s explanation. As this is about liability, the Valuation Tribunal can decide any dispute about the decision.
10. The Council apologised to Miss X. It will review its processes on insolvency debts.
11. We cannot determine Miss X’s continuing dispute about liability which is appealable to the Valuation Tribunal. It is reasonable to expect Miss X to use this route of appeal.

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Final decision

12. We will not investigate Miss X’s complaint because it is reasonable for her to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman