Summary: We will not investigate this complaint about Council tax liability. It is about the start of court action and involves issues that have already been considered by the courts. It would also have been reasonable for the complainants to use their right to appeal to the Valuation Tribunal if they thought they should not pay the original demands or claim council tax support if they believe they could not afford to pay.

The complaint

1. Ms X and Ms Y say the Council issued a court summons for unpaid council tax and sent them an enforcement warning for non-payment.
2. Ms X and Ms Y say this court summons negates an agreement made in court in 2020 to register a charging order against their property for non-payment of council tax.

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 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)
5. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
6. 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

7. I considered information provided by Ms X and Ms Y.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. The court summonses issued by the Council are about the start of court action. Therefore, the Ombudsman cannot investigate a complaint about them.
10. There is no evidence the court agreed to a charging order to secure payment of council tax debt. Ms X and Ms Y may have asked the Council, but the evidence shows it did not agree. The Council obtained liability orders for non-payment of council tax, and may enforce them by law, which could include seeking committal to prison.
11. The evidence shows Ms X and Ms Y have not proposed any way of paying their council tax debts. If Ms X and Ms Y cannot afford to pay council tax, they can ask the council for council tax support. If the Council refuses, it would be reasonable for them to appeal to the Valuation tribunal.

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Final decision

12. We will not investigate Ms X and Ms Y’s complaint. It is about the start of court action and involves issues that have already been considered by the courts. It would be reasonable for Ms X and Ms Y to apply for council tax support if they could not pay their council tax, and to appeal to the Valuation Tribunal if refused.

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Investigator's decision on behalf of the Ombudsman