Summary: We will not investigate this complaint about the way the Council handles cheques for paying council tax because there is insufficient evidence of fault and injustice.

The complaint

1. The complainant, whom I refer to as Mr X, complains the Council mis-manages the processing of council tax cheques leading to unfair notices and reminders. He alleges the Council is not recording the date of receipt of cheques correctly. Mr X wants the Council to change how it processes cheques and stop issuing reminders until this matter has been resolved.

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The Ombudsman’s role and powers

2. The Ombudsman investigates 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 an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• any fault has not caused injustice to the person who complained.

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

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How I considered this complaint

3. I considered information provided by Mr X. This includes the correspondence about the complaint. I also considered our Assessment Code and comments Mr X made in reply to a draft of this decision.

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My assessment

4. Council tax must be paid before the due date. If the payment is late the Council will issue a reminder. The Council will issue a maximum of two reminders; if a payment is late for a third time the full outstanding amount becomes due.
5. Mr X pays by cheque. He paid all the council tax due for 2022/23 but the Council received all the payments after the due date. Information provided by Mr X shows he posts each cheque a day or two before the due date. Mr X believes the Council will have received each cheque promptly because he uses first class post and says the Royal Mail is generally reliable. Mr X says the date the Council has recorded the cheques as having been received must be wrong.
6. The Council issued reminders in May and October because it had not received the payments due on 1 May and 1 October. Mr X had posted the May cheque on 2 May and the October cheque on 29 September. Mr X posted the November instalment on 28 October. The Council did not receive it by 1 November so issued a final notice and explained Mr X had lost his right to pay by instalments. It appears the Council did not enforce the final notice as Mr X continued to make monthly payments. There is nothing to suggest he incurred any costs.
7. The Council explained it had processed the council tax correctly. It agreed it can take longer to process cheques and said it would review whether to continue to promote payment by post and cheque. It suggested Mr X consider other payment methods. It denied it delays processing cheques and denied fabricating the received date. The Council suggested there may be problems with the post.
8. Mr X denies there are problems with the post and says there is overwhelming evidence the Council delays processing cheques and then wrongly accuses people of making late payments. He wants the Council to stop issuing reminders until it has resolved this issue. Mr X believes many people will have been affected.
9. I will not investigate this complaint because there is insufficient evidence of fault by the Council. It is the responsibility of the taxpayer to ensure they pay the council tax by the instalment due date. If this does not happen the regulations permit councils to issue reminders and a final notice. Mr X posted the cheques close to the due date, allowing very little time for the post or for the payment to be processed by the Council. I have checked with the Council and cheques are processed on the day received or the next working day and immediately entered into the system (and noted as received) ready for the daily collection to the bank.
10. The Council issued the reminders and final notice in accordance with the regulations. It offered advice on how Mr X could pay the council tax and avoid postal delays or the processing time. As an alternative Mr X could pay by standing order, direct debit, on-line or telephone banking, or pay by cheque at a bank. These options all offer greater control over ensuring payments meet the due date.
11. I also will not start an investigation because there is insufficient evidence of injustice. I appreciate Mr X feels aggrieved but he has not incurred any costs and he has only paid the council tax that was due. There are other payment methods he could use which would avoid this issue which, as acknowledged by the Council, is not the most efficient option available. It would not be a proportionate use of our resources to investigate an issue which is known to be subject to delays (postal delays for example) and where there are simple steps Mr X could take to avoid the issue. I am not aware of large numbers of people raising this as a complaint. This suggests it is not a widespread concern as Mr X alleges.

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Final decision

12. We will not investigate this complaint because there is insufficient evidence of fault by the Council and insufficient evidence of injustice.

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Investigator's decision on behalf of the Ombudsman