Summary: We will not investigate this complaint about Council tax enforcement because there is insufficient evidence of fault by the Council, there was a right of appeal to a valuation tribunal and the matter is out of time.

The complaint

1. Mr X complains that the Council unfairly enforced a Council tax debt from 2015 to 2018.

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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 investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

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

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My assessment

8. Mr X complained to the Council in 2023 that the Council had unfairly enforced a debt relating to a period between 2015 and 2018. He says that he was not liable for Council tax during this period.
9. Any dispute about liability 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.
10. I am satisfied that the complaint about enforcement could have been made to this office within 12 months of Mr X becoming aware of the matter and so the complaint is out of jurisdiction.
11. The valuation tribunal advises that any appellant should continue to pay outstanding Council tax arrears whilst awaiting a decision. The Council’s action in enforcing the debt was not therefore fault.

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Final decision

12. We will not investigate Mr X’s complaint because there is insufficient evidence of fault by the Council, a right of appeal to a valuation tribunal and the matter is out of time.

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Investigator's decision on behalf of the Ombudsman