Summary: We will not investigate Mr X’s complaint about the Council’s handling of their council tax matters. This is because most of the complaint is late and there are no good reasons to investigate now. Further, it concerns matters currently in court which places the matter outside of our remit.

The complaint

1. Mr X complains that his property should have been treated as a business property after tenants left in 2021.
2. Mr X is seeking clarification of the property's correct rating status, reimbursement of losses he estimates at more than £72,000, and a statement from the Council admitting liability which he says would assist him in ongoing court proceedings concerning the property.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. 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)
5. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)

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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. This complaint concerns matters dating back to 2021 when Mr X says tenants vacated his property. Mr X says the Council should have notified the Valuation Office of a change in status. He explains that he disputed council tax demands during 2022 and 2023 and made further applications to the Valuation Office.
9. Mr X also reports court proceedings concerning council tax liability and separate action involving a lender and ownership of the property. He says he is appealing decisions relating to ownership and believes the Council's actions contributed to those difficulties.
10. We will not investigate this complaint.
11. Firstly, the core issue dates to 2021 and 2022, when the complainant says the property should have been removed from council tax and treated differently for rating purposes. The complainant was aware of the issues at the time, having disputed liability and corresponded with the Council during 2022 and 2023. As such, a significant part of the complaint has been brought to us more than 12 months after the complainant first became aware of the matters complained about. I have not seen good reasons why we should investigate these late matters now.
12. Secondly, the complaint is closely linked to court proceedings. The complainant refers to proceedings in the Magistrates' Court and ongoing court action and appeals concerning ownership of the property and disputes with a lender. The courts are better placed than the Ombudsman to determine issues arising from those proceedings and Mr X can also raise a defence in court.
13. So, as much of the complaint is late and significant elements are intertwined with matters considered or being considered by the courts, we will not investigate.

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Final decision

14. We will not investigate Mr X’s complaint because most of it is late and there are no good reasons to investigate. Further, we have no remit to consider matters subject to court proceedings.

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Investigator's decision on behalf of the Ombudsman