Summary: We will not investigate this complaint about Community Infrastructure Levy (CIL) because the matter is out of time and there is no evidence of fault by the Council.

The complaint

1. Ms X complains that the Valuation Office Agency advised her that she was exempt from paying a CIL on a property her partner was building.

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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/care provider has done. (Local Government Act 1974, sections 26B and 34D, as amended)
3. 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)
4. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)

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How I considered this complaint

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

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My assessment

7. Ms X’s partner commenced building a property (as a self build) in 2016. The Council served a notice for a payment of the CIL in 2016, 2017 and 2019 to Ms X’s partner. A further demand was issued (with late charges following non payment) in November 2021.
8. The Community Infrastructure Levy (CIL) is a surcharge that councils can impose on new development in their areas. The surcharge only applies if the Council has a CIL policy, with details and rates on how the charge will be applied. Most new development that creates additional floor space of 100 square metres or more is likely to be liable for a charge.
9. Some developments may be eligible for relief or exemptions from the levy. Exemptions include developments built by ‘self-builders’.
10. It is possible to appeal against CIL charges, if:
11. The claimed breach which led to the charge did not happen;
12. The Council did not serve the CIL liability notice in relation to the development; and
13. The charge has been calculated incorrectly.
14. CIL charges are subject to statutory rights of appeal with the Planning Inspectorate and Valuation Office Agency. The Planning Inspectorate deals with appeals relating to liability for CIL and the Valuation Office Agency deals with appeals about the amount of CIL due to be paid.
15. Mr X told the Council in 2021 that he had appealed to the Valuation Office Agency in 2019 and was successful so no payment was required. The Council replied in January 2022 stating that no appeal had been made or exemption applied.
16. Ms X says that an officer at the Valuation Office Agency had told them that the property would be exempt from the CIL.
17. However, the Council says that only the Council can determine such appeals/requests.
18. Ms X was aware of the demand for the CIL in 2016 and could have contested the matter to the Council at that time (and subsequently, the Ombudsman). The matter is therefore out of time for investigation. Nevertheless, any complaint about advice from the Valuation Office Agency is not a matter the Ombudsman can pursue as they are not a body within jurisdiction.
19. Any appeal or request for exemption should have been made to the Council at the time stipulated in law. Appeals could have then been made. I am satisfied that a complaint could have been made to this office within 12 months of the first CIL bill or the Council’s confirmation that no exemption applied (January 2022). The complaint is therefore late and out of jurisdiction.

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Final decision

20. We will not investigate Ms X’s complaint because it is out of time and there is no evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman