Summary: We cannot investigate Miss B’s complaint about the Council’s decision to charge her council tax. This is because Miss B put in an appeal to the Valuation Tribunal.

The complaint

1. Miss B says the Council wrongly issued her with a council tax bill for an earlier period when she was living in a house in multiple occupation and the landlord was responsible for paying council tax.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), as amended)
5. 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

6. I considered information provided by Miss B and on the Valuation Tribunal website.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Miss B became aware of the issue she complains about in August 2023 when she received a council tax bill from the Council. Miss B has not complained to us within 12 months of becoming aware of the issue she complains about. This means this complaint is late.
9. But, even if Miss B had complained in time, we still would not be able to investigate this complaint.
10. Miss B put in an appeal to the Valuation Tribunal against the Council’s decision that she was liable for council tax during this period. This is the process for a person to challenge a local authority decision that they are liable for council tax. Because Miss B put in an appeal this means we cannot investigate her complaint and have no discretion to start an investigation.
11. Also, we cannot investigate the actions of central government departments, bodies and agencies such as the Valuation Office Agency. So, we cannot investigate a decision of the Valuation Office Agency about whether to register a room or property as a separate dwelling for council tax purposes.

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Final decision

12. We cannot investigate this complaint because Miss B put in an appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman