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

The complaint

1. Mr X complains that the Council unreasonably held him liable for Council tax on a property in 2022.

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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. Mr X says that the Council holds him liable for Council tax on a property he worked at in 2022.
8. Mr X was aware of the matter in 2023 and I see no reason why a complaint could not have been made within 12 months and so the complaint is out of jurisdiction.
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.

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Final decision

10. We will not investigate Mr X’s complaint because it is out of time and could have been appealed to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman