Summary: Mr X complained the Council failed to send him a council tax bill for 2022/2023 adjusted for the £150 council tax rebate and has not provided him with a copy of the liability order it has obtained for this debt. Mr X also complained the Council has bullied and harassed him and referred to him in derogatory terms in an internal communication. There is no evidence of fault in the way the Council has billed Mr X and sought to collect the outstanding council tax. However, an officer’s inappropriate and offensive comment was fault. The Council has apologised for the upset this caused Mr X.

The complaint

1. The complainant, whom I shall refer to as Mr X complained the Council failed to send him a council tax bill for 2022/2023 adjusted for the £150 council tax rebate and has not provided him with a copy of the liability order it has obtained for this debt. He also complained the Council has unreasonably refused his offer to pay the outstanding council tax in monthly instalments.
2. In addition Mr X complained the Council has bullied and harassed him and referred to him in derogatory terms in an internal communication.

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The Ombudsman’s role and powers

3. 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’. If there has been fault which has caused an injustice, we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
4. If we are satisfied with an organisation’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(i), as amended)

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How I considered this complaint

5. As part of the investigation, I have:
• considered the complaint and the documents provided by Mr X;
• made enquiries of the Council and considered the comments and documents the Council provided;
• discussed the issues with Mr X; and
• Mr X and the Council had an opportunity to comment on my draft decision. I considered any comments received before making a final decision.

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What I found

6. In March 2022 the Council sent Mr X a council tax bill for the following financial year in the sum of £1820.48. This specified an initial payment of £182.48 on 10 April 2022 followed by nine monthly payments of £182. As Mr X did not make any payments the Council sent a reminder on 19 May 2022 asking Mr X to pay £364.48 by 29 May 2022.
7. In late May 2023 Mr X contacted the Council to question why he had not received the £150 council tax energy rebate. The Council advised that Government guidance stated they could not automatically credit the council tax accounts of those who do not pay by direct debit. The Council had to give people the option of being paid the £150. It explained this was a complicated scheme to put in place and that it was currently writing to all households inviting them to claim.
8. Mr X did not make any payments towards his council tax so the Council then sent a final reminder on 20 June 2022 asking Mr X to pay the full amount due of £1670.48 by 30 June 2022.
9. In early July Mr X raised further concerns that the Council had not applied the £150 council tax energy rebate or provided a revised council tax bill showing the rebate. He complained the Council had started to bully him into paying the full amount and had threatened him with a court summons. He noted that he had only received the Council’s final reminder of 20 June 2022 on 1 July 2022, which was after the deadline specified for making the payment.
10. Mr X told the Council he would set up a standing order to commence once the Council issued a bill showing the £150 rebate. He states the Council refused to provide confirmation the £150 rebate had been applied.
11. In September 2022 the Council applied for a liability order for the outstanding council tax. The court issued a summons for a hearing on 12 October 2022. Mr X wrote to the court on 3 October 2022 with his position statement as he was unable to attend the hearing. He asked the court to dismiss the application as he did not owe the money claimed as he had not been provided with a council tax bill.
12. On 14 October 2022 the Council then wrote to Mr X advising a liability order had been issued against him in the sum of £1780.48. It asked Mr X to pay this sum within 14 days or to complete a form detailing his earning/ benefits and how much he felt he could afford to pay. Mr X completed the form and offered to pay £200 per month.
13. He also wrote directly to the court on 20 October 2022 as he had not received a copy of the decision to issue a liability order. He asked the court to provide a copy and confirmed he intended to appeal the decision. Mr X also copied the Council into his emails to the court.
14. Mr X says he repeatedly asked the Council to provide a copy of the liability order but it refused to do so and told him it did not have a copy. Mr X asserts this was a lie and that the Council did have a copy but chose not to provide him with one.
15. The Council responded to Mr X’s email and disputed that he been refused a bill. It provided a copy of the bill sent to him in March 2022. The Council also confirmed that the £150 rebate was deducted from his council tax balance in May 2022 and that it did not issue new bills showing this deduction. The Council asserted Mr X’s correspondence with the court was not a defence against granting a liability order. It said he was the person liable to pay the charge and the charge remained outstanding.
16. In addition, the Council said Mr X’s offer to pay £200 was not acceptable as it would not clear the balance on his account by the end of the current financial year. It advised Mr X to pay what he could but said no formal arrangement would be accepted for the proposed amount. It also asked Mr X to complete an income and expenditure form and provide three months bank statements to support his offer of £200.
17. Mr X was unhappy the Council had responded to his correspondence to the court. He expected the court rather than the Council to respond. Mr X asserted the Council had lied to the court and maintained he had not received a bill showing the £150 rebate or a copy of the liability order. He also reiterated that he had offered many months ago to pay £200 per month if he received a council tax bill showing the £150 had been deducted. Mr X also confirmed he was not prepared to complete the income and expenditure form or provide his bank accounts.
18. The Council disputed acting unlawfully or lying to the court. It said it was under no obligation to accept payments that differ from the instalments set out in the bill, nor was it open to Mr X to suggest he would pay when he had received certain things from the Council. The Council also advised Mr X that neither the court nor the Council issue a liability order, and that it is not illegal not to send one. The Council holds a copy of the bulk list which the magistrate signs on the day of the hearing. It then send a notice of the liability order to each person subject to a liability order.
19. In addition the Council advised Mr X that if he did not want to provide information about his income and expenditure it would commence further recovery action on the outstanding balance. It advised Mr X could appeal to the court, but recovery action would not be held while this was ongoing.
20. Mr X made subject access requests to both the Council and the court. He also asked the court to provide a copy of the liability order. Mr X maintained the Council had not provided a bill or a reminder and had obtained the liability order under false pretences. Mr X also raised a complaint against the council officer’s conduct, which he considered abusive and offensive.
21. The Council acknowledged Mr X’s complaint and confirmed it had been passed to the head of service. The Council told Mr X that as the complaint related to an individual it was unable to discuss the matter further as it could not share information on third parties. In addition the Council set out the dates it sent the bill and reminders to Mr X. It confirmed all correspondence was issued by post and the legislation had been followed correctly.
22. Mr X maintained the reminders were not sent or received. He was awaiting the liability order from the courts and intended to contest it. Mr X expected the Council to carry out a full investigation into the officer’s conduct and asked who he could escalate this element of his complaint to.
23. In response the Council confirmed it would not investigate Mr X’s complaint further. It confirmed his complaint about staff conduct was being investigated but it could not discuss this with him.
24. In November 2022 the Council wrote to Mr X reminding him the outstanding balance was due and that non-payment would result in further action being taken. It then sent Mr X a further liability order questionnaire form to complete detailing his earning/ benefits and how much he felt he could afford to pay.
25. Mr X completed returned the form stating he was not working or claiming benefits and could afford to pay £20 per month from 16 December 2022. He also advised he would raise a complaint about the conduct of Council staff. As part of the subject access request Mr X received a copy of an internal email in which an officer refers to Mr X as “an idiot, always complains about nothing”. He asserted it was clear that none of his complaints had been treated fairly.
26. The Council confirmed it could not accept the offer of £20 per month as it would not clear the outstanding arears in a reasonable period. The Council suggested Mr X complete and return the income and expenditure form so that it could consider an offer. In addition the Council directed Mr X to information regarding council tax support and benefits, and advice agencies if he was struggling financially.
27. Mr X considered the speed with which the Council had responded rejecting his offer was further evidence of its bullying and harassment. He has asked the Ombudsman to investigate his complaint. Mr X accepts he is liable for the council tax and will ultimately have to pay but maintains the Council has not followed proper process.
28. He believes the Council would have rejected whatever amount he offered to pay unless it cleared the debt by the end of the financial year. Mr X asserts that providing bank statements and personal information would not have change this as the Council’s immovable position was that the debt had to be cleared within the financial year.
29. In response to our enquiries the Council says it did not treat Mr X’s correspondence in December 2022 as a complaint as there was nothing for it to action, and it had nothing to add.
30. The Council says it has offered support on multiple occasions, including signposting Mr X to its online benefits calculator to enable him to find out if he is entitled to Council Tax Support, sending details how to apply for the Energy Rebate Grant and e-mailing information on the Council Tax Support scheme. The Council also directed Mr X to additional benefits with Universal Credit and debt advice. It has not received any completed forms from Mr X to enable it to apply any financial support.
31. The Council reiterated it could not accept Mr X’s initial offer to pay £200 per month towards his council tax arrears as this would not have cleared the outstanding balance within the financial year. It was also unable to accept this figure as Mr X had not provided enough information about his income and expenditure. This was also the case when Mr X offered to pay £20 per month to clear the arrears. It would take seven years to clear to balance with payments of £20 per month.
32. In addition the Council has confirmed it has investigated Mr X’s complaint about staff conduct. This led to staff members have been spoken to individually and at team meetings. The Council has arranged complaints training and will remind staff about the importance of professionalism in communication with customers.

Analysis

33. Before anyone can be pursued for council tax they must have been sent a bill. The tax is payable by monthly instalments, traditionally ten from April to January. Councils have discretion to decide when the instalments will be payable, but there can only be one instalment for one taxpayer in any one month. By agreement a council and a taxpayer may make a special payment arrangement outside the normal instalment scheme.
34. The documentation shows the Council issued a council tax bill, reminder and final notice before seeking a liability order. Mr X says he did not receive these documents but they are correctly addressed and there is no evidence they were returned by Royal Mail as undelivered. Mr X’s correspondence with the Council in early July 2022 shows that he did receive the final reminder albeit not until 1 July 2022.
35. The Council did not issue a revised bill showing the council tax energy rebate of £150, but it is clear this was applied to Mr X’s account. The final reminder shows the sum outstanding as £1670.48. This is £150 less than the sum of £1820.48 stated in the original bill in March 2022. As Mr X had not made any payments towards his council tax, it is clear this reduction is due to the energy rebate.
36. Mr X also received the summons and notice of the hearing as he made representations to the court. Mr X was unable to attend the hearing, which went ahead in his absence. The court must grant an order if it is satisfied that the sum has become payable and has not been paid. Mr X has received notice of the liability order and the sum now due. He disputes the decision to issue a liability order, but this is a matter for the court rather than the Ombudsman.
37. Mr X has made two offers to repay the outstanding balance, initially at £200 per month and then later when his circumstances changed at £20 per month. The Council rejected these offers and invited Mr X to provide more information about his income and expenditure to show what he could afford to pay. I recognise Mr X considered his offers were reasonable and that he is unwilling to share information regarding his finances with the Council. But it is for the Council to decide whether to accept a payment arrangement.
38. It was in any event open to Mr to make payments towards his council tax liability throughout this period without a formal agreement with the Council. Mr X is unhappy he now has high levels of council tax arrears in addition to the current year’s council tax, but he could have mitigated this by paying the sums he could afford.
39. There is no evidence of fault in the way the Council has billed Mr X and sought to collect the outstanding council tax.
40. I do however consider the council officer’s reference to Mr X as an idiot and the disparaging tone of the internal communication to be fault. This lack of professionalism is clearly inappropriate. The Council has taken action to address this in the form of staff training and reminders, which is to be welcomed, but it has not apologised to Mr X or informed him of the action taken. We would not expect the Council to share specific details relating to its staff, or any third party, with Mr X, but I consider it could have shared more general information about the training being arranged.
41. Mr X considers the officer’s comment indicative of the bullying and harassment he has received from the Council. Mr X is clearly unhappy with the Council’s actions in seeking to recover the unpaid council tax, but there is no evidence its actions amount to bullying or harassment. Mr X does not dispute his liability to pay the council tax and the Council has issued bills and reminders and taken recovery action in accordance with the Council Tax (Administration and Enforcement) Regulations 1992.

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Agreed action

42. The Council has written to Mr X to apologise for the upset caused by its officer’s inappropriate and offensive comment.

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Final decision

43. There is no evidence of fault in the way the Council has billed Mr X and sought to collect the outstanding council tax. However, an officer’s inappropriate and offensive comment was fault. the Council has apologised for the upset this caused Mr X.

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Investigator's decision on behalf of the Ombudsman