The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s pursuit of council tax debt. This is because the matter has either been made late or carried a right of appeal to a tribunal.
The complaint
Miss X complains about being charged Council tax for an empty property. She says she has been caused stress and upset trying to resolve it over ten years. She would like the Council to review the case.
The Ombudsman’s role and powers
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) The Valuation Tribunal deals with appeals against decisions on council tax liability including exemptions.
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)
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
I will not investigate Miss X’s complaint that her property should be exempt from council tax over the last ten years. This is because disputes about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would have been reasonable to pursue an appeal in this case. The complaint is also made late, and I see no good reason why it could not have been made sooner.
Final decision
We will not investigate Miss X’s complaint because it has been made late or the complainant had a right of appeal to a tribunal.
Investigator's decision on behalf of the Ombudsman