Summary: We will not investigate this complaint about the Council incorrectly taking enforcement action to recover council tax. That is because we are satisfied with the action the Council has taken to resolve the fault and remedy the injustice caused.

The complaint

1. Mr X complained the Council incorrectly billed him for council tax between October 2021 and November 2022. He said despite starting a tenancy with a Housing Association in October 2021, he did not move into the property until November 2022. He said both he and the Housing Association contacted the Council on multiple occasions to tell it he was not living in the property, but it failed to update its records. He said that resulted in the Council obtaining two Liability Orders against him and sending him threatening letters. He said the Council’s actions had caused him frustration, emotional distress and anxiety over a two-year period. He wants the Council to financially compensate him.

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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. The law says we cannot normally investigate a complaint when someone can appeal 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 appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. The Ombudsman investigates complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or may decide not to continue with an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• any injustice is not significant enough to justify our involvement, or
• we are satisfied with the actions an organisation has taken or proposes to take.

(Local Government Act 1974, section 24A(6) and (7), as amended))

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How I considered this complaint

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

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My assessment

8. The evidence provided by the Council shows the Housing Association initially told it that Mr X was liable for council tax at the property from October 2021. It was not until July 2022 the Housing Association confirmed Mr X was not liable as he was not living at the property. The Housing Association paid the council tax bill for October 2021 until March 2022 and costs associated to the Liability Order.
9. We will not consider this period of Mr X’s complaint further. That is because the Council was acting on instruction from the Housing Association therefore there is not enough evidence of fault to justify investigating. Additionally, it was reasonable for Mr X to have appealed to the Valuation Tribunal if he disagreed with the Council’s decision about liability.
10. In February and March 2023, Mr X complained to the Council after he received a further council tax bill covering the period from April 2022 until October 2022. He said he had received a threatening letter from enforcement agents. He also complained about a Council Officer’s telephone conduct after he had contacted it to explain he had not moved into the property until November 2022.
11. The Council upheld his complaint. It apologised for not updating its records sooner. It said it had removed any liability for council tax and any associated court costs. In response to Mr X’s request for compensation it said it had credited his council tax account £150 as part of the Government’s Energy Rebate scheme. It said as Mr X was not living at the property he was not entitled to that money. However, it said it would not reclaim it in recognition of its actions.
12. Although Mr X is unhappy with the Council’s response we will not investigate further. The Council has accepted it was at fault and apologised. I am satisfied that the financial remedy it has provided Mr X of £150 is appropriate to reflect any injustice caused by its actions. There is no outstanding injustice that warrants further investigation.

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Final decision

13. We will not investigate Mr X’s complaint because we are satisfied with the actions the Council had already taken.

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Investigator's decision on behalf of the Ombudsman