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

The complaint

1. Mr X complains the Council has incorrectly calculated his liability for council tax. He says this has caused him significant stress and affected his physical health. He wants a refund and the removal of any court judgments registered against his name in this matter.

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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 Mr X and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says he moved into a room in a House in Multiple Occupancy (HMO) and, following changes to legislation in December 2023, his landlord became responsible for his council tax after that date. Mr X says he subsequently received council tax demands from the Council which he paid without realising this change. Mr X says the Council has informed him he is due a refund for payments he made after December 2023.
8. Mr X has been aware of his liability for council tax for the period he disputes since at least December 2023. Mr X did not complain to us until January 2026. So the restriction in paragraph 2 applies to this complaint.
9. I see no reason Mr X’s circumstances would reasonably have prevented him complaining to us before now. Also, information about how to complain about councils, including to the Ombudsman, is widely available. Had Mr X complained to the Council sooner, it is likely the Council would have responded and directed him to us sooner. In all the circumstances, I do not see good enough reason to accept this late complaint now
10. Even if Mr X’s complaint to us had been in time, Mr 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 or calculation. Mr 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 Mr X’s complaint because it is late and he has a right of appeal to the tribunal.

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Investigator's decision on behalf of the Ombudsman