Summary: We will not investigate this complaint about Council tax enforcement because the matter is out of time and could be appealed to a valuation tribunal.

The complaint

1. Mr X complains that the Council is enforcing a Council tax debt from 2014.

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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 he recently received a demand from an Enforcement Agent for unpaid Council tax from 2014.
8. The Council says that a dispute arose in 2014 as to liability for a property. It was held that he was jointly liable for Council tax on a property. Mr X was aware that a Liability Order had been granted in 2014 at the time.
9. I am satisfied that Mr X was aware of the debt in 2014 and could reasonably have made a complaint to this office within 12 months. Further 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 there was a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman