Summary: We will not investigate this complaint about Miss X’s council tax. The complaint is late without good enough reason for us to investigate it now and Miss X has a right to appeal to the Tribunal.

The complaint

1. Miss X complains the Council incorrectly assessed her liability for council tax on a property she owns. Miss X says the Council are asking her to pay it for a period in which she did not live at the property, nor did she have any involvement in renting it out. Miss X says this has caused her significant stress and financial strain. Miss X wants the Council to reconsider her liability for the time she did not live at the property.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate. 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. 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.

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How I considered this complaint

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

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My assessment

6. Miss X says she bought her property in 2007 however did not move into it until February 2022. Miss X alleges before this date a family member was renting it out to tenants without Miss X’s knowledge and keeping the rent payments for themselves.
7. Miss X says the Council are demanding she pay council tax from May 2009. Miss X disputes this saying she should only be responsible for charges from the date she moved in meaning the Council should not be pursuing her for any payments before February 2022.
8. Miss X instructed a solicitor in July 2020 to contact the family member and take back control of the property. At around that time Miss X would have known of the main ground of her complaint to us namely her liability for council tax for the period the property was out of her control and the council tax unpaid. It appears Miss X did not complain to the Council until 2025. Miss X did not complain to us until January 2026. So the restriction in paragraph 2 applies to this complaint.
9. I am mindful Miss X’s personal situation has been difficult. However, I do not consider this good enough reason for such a long delay complaining to us about an important matter. I see no other reason Miss X’s circumstances would reasonably have prevented her complaining to us before now. Also, information about how to complain about councils, including to the Ombudsman, is widely available. Had Miss X complained to the Council sooner, it is likely the Council would have responded and directed her to us sooner. In all the circumstances, I do not see good enough reason to accept this late complaint now
10. Even if Miss X’s complaint to us had been in time, Miss X has a right to appeal to the Valuation Tribunal. The tribunal is an independent expert body. The Council must do what the tribunal tells it to. We cannot decide issues relating to council tax liability. Miss X could appeal to the tribunal in this case and the restriction in paragraph 3 applies to this complaint.

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Final decision

11. We will not investigate Miss X’s complaint because it is late without good enough reason for us to accept it now and Miss X has a right of appeal to the tribunal.

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Investigator's decision on behalf of the Ombudsman