Summary: The Ombudsman will not investigate Mrs B’s complaint that the Council took council tax recovery action against her even though she is not liable to pay the bill. This is because this Council has now changed its decision on Mrs B’s council tax liability so it is unlikely an investigation would lead to a significantly different outcome.

The complaint

1. The complainant, whom I shall call Mrs B, complained that the Council took council tax recovery action against her even though she is not liable to pay the bill. Mrs B told us the Council has caused her much stress and her health and wellbeing has been affected.

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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. 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. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we believe it is unlikely further investigation will lead to a different outcome. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

6. I have considered the information Mrs B provided and her comments on my draft decision.

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What I found

7. Mrs B told us she sent relevant information to the Council in December 2019, having not previously received any letters about council tax being payable. She says the Council acknowledged receipt of these documents. But in January 2020 she received an enforcement notice from enforcement agents the Council had instructed.
8. Mrs B told us she sent further information to the Council in January 2020 but she then received further contact from the enforcement agents. She says, when she contacted the Council again, it told her it would look at her information in three to four weeks’ time. But, until then, the Council said she should pay the amount due.
9. Mrs B asked the Ombudsman to intervene and instruct the Council to recover the council tax from the person who owes it.
10. Mrs B disputed her liability to pay the council tax the Council has demanded. In those circumstances it was not unreasonable to expect her to use her right of appeal to the Valuation Tribunal if the Council failed to resolve the matter. That is the specific method the law provides for people to use if they wish to dispute a council decision on liability for council tax. The Valuation Tribunal has the relevant expertise and powers to decide such disputes.
11. In February 2020 Mrs B told us the Council had considered the documents she provided. It then decided she was not liable for the council tax it had demanded from her. We will not now investigate Mrs B’s complaint because it is unlikely this would lead to a significantly different outcome.

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Final decision

12. The Ombudsman will not investigate this complaint. This is because it is unlikely this would lead to a significantly different outcome.

Investigator’s final decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman