Summary: We will not investigate this complaint about a council tax reminder the Council sent to the complainant. This is because there is insufficient evidence of fault and injustice.

The complaint

1. The complainant, whom I refer to as Mrs X, says the Council threatened her with legal action without sending any notifications or bills.

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The Ombudsman’s role and powers

2. 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 an investigation if we believe:

• it is unlikely we would find fault, or
• the injustice is not significant enough to justify our involvement.

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

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How I considered this complaint

3. I read the complaint and the Council’s response. I considered a copy of the bills and the reminder the Council sent to Mrs X. I considered comments Mr X made in reply to a draft of this decision.

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What I found

Council tax

4. The law says people must pay their council tax as billed and before the instalment date. If an instalment is not paid the Council will issue a reminder. If the person does not pay within seven days the Council can demand payment of all the council tax due for the rest of the year and issue a court summons.

What happened

5. Mrs X owns a property she does not live in. Mrs X, as the owner, is liable for the council tax for any period when the property is empty.
6. In October the Council sent Mrs X a council tax bill for 24 September 2020 to 31 March 2021. The first payment was due on 6 December. I have seen a copy of the bill and the Council used the correct address.
7. The Council sent a revised bill on 20 November ending the liability from 8 November. The bill said an instalment was due on 4 December. Again, I have seen a copy of this bill.
8. The Council did not receive a payment from Mrs X during December. The Council issued a reminder on 25 January. The reminder said £185 was outstanding and asked her to pay by 4 February. It also said that if the amount was not paid the Council would serve a summons and charge costs. The Council asked Mrs X to get in touch if she was unable to pay or if she needed financial support.
9. Mrs X paid £185 which the Council received on 30 January.
10. In response to her complaint the Council explained it had served the reminder correctly. It cancelled the reminder as it accepted Mrs X’s payment may have crossed in the post. Mrs X did not incur any costs and the Council did not issue a court summons.
11. Mrs X says the Council is not complying with the law and is trying to intimidate her. Mrs X also says she did not receive any of the bills so could not pay before the reminder.

Assessment

12. I will not start an investigation because there is insufficient evidence of fault by the Council. The law says a council can issue a reminder if someone does not pay a council tax instalment. Mrs X had not paid the instalment due on 4 December so there is no fault associated with the reminder. In addition, while I do not know why Mrs X did not receive either of the two bills, the Council used the correct address and is not responsible for any problems with the post.
13. I also will not start an investigation because there is insufficient evidence of injustice. There does not seem to be any dispute that the council tax was due and Mrs X has paid nothing more than the due council tax. She has not incurred any financial loss and was not taken to court. In addition, the Council has cancelled the reminder so it will not show up on Mrs X’s council tax record

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Final decision

14. I will not start an investigation because there is insufficient evidence of fault and injustice.

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Investigator's decision on behalf of the Ombudsman