Summary: We cannot investigate this complaint about the Council’s decision to recover an amount in unpaid council tax. This is because the matter has been subject to liability proceedings in court. Further, the complainant has a right of appeal to tribunal should she feel the Council has refused to apply an exemption or discount.

The complaint

1. The complainant (Miss X) complains the Council failed to apply an exemption from paying council tax. She says the Council has since wrongly took legal and enforcement action for unpaid council tax.
2. In summary, Miss X says she should have received a discount from the amount owed. Further, she says she feel harassed by the Council for the amount owed. As a desired outcome, Miss X wants the Council to reinstate her eligibility for an exemption and waive the amount owed.

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The Ombudsman’s role and powers

3. 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).
4. 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).

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How I considered this complaint

5. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. The Council has obtained a liability order from the magistrates’ court in respect of the amount of council tax it has deemed to have not been paid. This has allowed it to take enforcement action. The matter as to whether the amount is owed had therefore been subject to legal proceedings and we have no jurisdiction to investigate in these circumstances.
7. Further, if the Council has not reduced Miss X’s council tax even though she thinks she should be getting a discount or exemption, then she have a right of appeal to the Valuation Tribunal. There is no evidence to suggest it would not be unreasonable for Miss X to exercise that right.

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Final decision

8. We cannot investigate this complaint. This is because the restrictions I outline at paragraphs three and four (above) apply.

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Investigator's decision on behalf of the Ombudsman