Summary: We will not investigate this complaint about council tax liability. Part of the period has already been considered by a court of law and it would be reasonable for the complainant to appeal to the Valuation Tribunal against any demand from the Council for the current year. There is no fault in the Council not awarding council tax support if the taxpayer has not made a claim for it, regardless of whether the person is entitled separately to Universal Credit.

The complaint

1. Mr Z says the Council keeps trying to charge him for council tax despite him providing evidence that he claims universal credit.
2. Mr Z also says the Council has taken him to court before accepting its error.

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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. The courts have said that where someone has used their right of appeal, reference or review or remedy by way of proceedings in any court of law, the Ombudsman has no jurisdiction to investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916)
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 Mr Z and the Council.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. Mr Z says the Council has taken him to court for unpaid council tax before admitting its error but continues to send him threatening letters.
10. The Ombudsman cannot consider issues that have already been considered in a court of law.
11. It would also be reasonable for Mr Z to appeal to the Valuation Tribunal because this is a complaint regarding council tax liability and whether he qualifies for reduction or support.
12. The Valuation tribunal is an easy and free to use service which considers disputes regarding council tax.
13. The Council has told Mr Z he may apply for council tax support. An underlying entitlement to Universal Credit may mean Mr Z is also eligible for some council tax support, but it is not automatic and he needs to make a separate application for it as the Council has told him. The Council is not at fault for not simply awarding council tax support without Mr Z applying for it each time he thinks he may be eligible.

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Final decision

14. We will not investigate Mr Z’s complaint because part of it has already been considered by a court of law and it would be reasonable for him to appeal to the Valuation Tribunal about any current demand for council tax. The Council is not at fault for not awarding council tax support Mr Z has not made a separate application for.

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Investigator's decision on behalf of the Ombudsman