Summary: We will not investigate this complaint about Council tax enforcement as there is no evidence of fault and there is a remedy through the courts.

The complaint

1. Ms X complains that the Council wrongly obtained a Liability Order against her for Council tax arrears.

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The Ombudsman’s role and powers

2. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
3. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))

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How I considered this complaint

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

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My assessment

6. Ms X says that the Council acted with fault in the way they notified her of a Council tax debt and then obtained a Liability Order.
7. The Council says that a reminder letter was sent to her which meant that no Final Demand needed to be issued before a summons was obtained through the courts.
8. There are laws and regulations that control how councils collect council tax payments and how they can make people pay council tax they owe. (Council Tax [Administration and Enforcement] Regulations 1992)
9. Laws and regulations also control how enforcement agents can collect money owed to the council. (The Tribunals, Courts and Enforcement Act 2007)
10. The council tax bill for the year is due on 1 April. A council will usually collect this through monthly instalments. If a person who has to pay council tax misses any instalment, the council will send them a reminder. If they still do not pay, or miss another payment, then they must pay all they owe (that is the full amount for the rest of the year).
11. Councils who want to recover unpaid council tax have to ask the magistrate’s court for a liability order against people it thinks owe it the money. Once a council has a liability order it can take action to recover the money and any court costs owed.
12. I am satisfied that there was no obligation to send a Final Notice prior to the issue of a summons and, in the absence of fault, the Ombudsman cannot criticise this.
13. Ms X disputes whether she was properly notified of the action and the costs of the summons. Both were matters for the court and therefore out of our jurisdiction.

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Final decision

14. We will not investigate Ms X’s complaint because there is no evidence of fault by the Council and there are matters for the court.

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Investigator's decision on behalf of the Ombudsman