Summary: We will not investigate this complaint about the Council’s decision to retroactively bill Mr X for council tax. This is because the Valuation Tribunal would be best placed to consider this complaint.

The complaint

1. Mr X complained the Council has retrospectively billed him for council tax charges accrued between 2016 and 2025. He also complained the Council failed to notify him of the charges and has started enforcement action.

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The Ombudsman’s role and powers

2. We investigate 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 continue an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• there is another body better placed to consider this complaint.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

3. I considered information provided by Mr X and the Council.
4. I considered the Ombudsman’s Assessment Code.

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My assessment

5. Mr X complained the Council failed to make him aware of a debt accrued on his council tax account when it attempted to bill him a significant amount for arrears 2025. He was also unhappy the Council was pursuing him for the arrears using enforcement action.
6. The Council told Mr X it sent him letters asking for proof of income after it became aware he had not been in receipt of jobseeker’s allowance since 2016. The Council retroactively billed Mr X for overpaid council tax support when it did not receive the information. The Council advised it was requesting re payment of the overpayment from the last 6 years.
7. Mr X is unhappy with the Council’s actions and wants us to find it at fault.
   The Ombudsman will not investigate complaints when there is another body best placed to consider the matter. The Valuation Tribunal was set up to review complaints concerning council tax liability. It is open to Mr X to dispute his council tax liability for council tax support at Tribunal.
8. Mr X also complains about the Council pursuing him for the overpaid council tax support. The evidence shows the Council has pursued Mr X for undisputed council tax arrears. It is entitled to take this action. An investigation into this aspect of the complaint would be unlikely to find fault with the Council’s actions.

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Final decision

9. We will not investigate Mr X’s complaint because the Valuation Tribunal would be best placed to consider this complaint.

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Investigator's decision on behalf of the Ombudsman