Summary: We will not investigate this complaint about Council tax debt because there is no evidence of fault and there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council sought Council tax from him despite his notification to the Council that he was not liable.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. 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)

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says that although he told the Council he had left his home in December 2024, he was told he was still liable for Council tax. The Council says they have no record of being told that he had left the property.
8. Any dispute about liability for Council tax can be appealed to a Valuation Tribunal.
9. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
10. Mr X says that the Council acted unreasonably in passing his Council tax bill to bailiffs.
11. The Council has provided evidence that Mr X was told of the arrears as they accrued and the consequences of non payment.
12. 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)
13. Laws and regulations also control how enforcement agents can collect money owed to the council. (The Tribunals, Courts and Enforcement Act 2007)
14. 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).
15. 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.
16. Most often councils take what is owed directly from the person’s benefits, from their wages (called getting an attachment of earnings order) or using enforcement agents. The council can decide how to recover what is owed but it can only use one method for one liability order at one time.
17. I am satisfied that there is no evidence of fault by the Council in the way that Council tax was enforced in this case.

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Final decision

18. We will not investigate Mr X’s complaint because there is no evidence of fault by the Council and there is a right of appeal to a Valuation Tribunal regarding liability.

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Investigator's decision on behalf of the Ombudsman