Summary: We will not investigate this complaint about a council tax exemption. This is because the complaint is late and there are no good reasons for this.

The complaint

1. Ms X complains the Council was wrong not to apply a Severe Mental Impairment council tax exemption for a period from 2012 to 2020. She says the Council should accept the evidence she provided.

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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).

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How I considered this complaint

3. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

4. Ms X complained to the Council regarding the matters in paragraph 1.
5. The Council replied explaining why it required signed evidence from a GP that confirmed whether a person was severely mentally impaired and the effective date. The Council also explained the specific information required from a medical practitioner. It also stated how Ms X could appeal to the Valuation Tribunal.
6. We will not investigate this complaint because it is late as it relates to a claim for an exemption starting 13 years before Ms X complained to the Ombudsman. There is no good reason for the delay in complaining to the Ombudsman.
7. In addition, the Council has advised how Ms X can appeal to the Valuation Tribunal about its decision to refuse an exemption. It is reasonable to expect Ms X to appeal to the Valuation Tribunal.

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Final decision

8. We will not investigate Ms X’s complaint because it is late and there are no good reasons for this. She can appeal the Council’s decision not to apply an exemption.

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Investigator's decision on behalf of the Ombudsman