Summary: We will not investigate this complaint about a Council tax discretionary write off because the matter is out of time and there was a right of appeal to a valuation tribunal.

The complaint

1. Ms X complains that the Council failed to respond to her request for a write off of her Council tax arrears.

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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)
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 the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Ms X asked the Council in May 2023 to consider a discretionary write off of her Council tax arrears. She complains that the Council has unreasonably delayed responding to that request.
8. Any decision not to award a discretionary write off could be appealed to a valuation tribunal, even where the Council had failed to make a decision within two months of the request.
9. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
10. Ms X was aware of the Council’s delay in 2023 and I consider that a complaint could have been made to this office within 12 months. The complaint is therefore out of time and out of jurisdiction.

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Final decision

11. We will not investigate Ms X’s complaint because there was a right of appeal to a valuation tribunal and it is out of time.

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Investigator's decision on behalf of the Ombudsman