Summary: We will not investigate this complaint about a Council tax exemption because it is out of time and a matter for the courts and valuation tribunal.

The complaint

1. Ms X complains that the Council failed to apply Council tax exemptions between 2010 and 2016 and has sought a charging order against her property.

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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.
5. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Ms X says that the Council initially applied an exemption for the period 2010 to 2016 but the later retracted that exemption from Council tax.
9. I am satisfied that a complaint about this matter could have been brought to this office within 12 months of first becoming aware of the matter. The complaint is therefore out of time.
10. Further, any dispute about liability or exemption for Council tax can be appealed to a valuation tribunal. 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.
11. Any dispute about a charging order is a matter for the courts and so is out of jurisdiction.

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Final decision

12. We will not investigate Ms X’s complaint because it is out of time, and a matter for the courts and tribunal.

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Investigator's decision on behalf of the Ombudsman