Summary: Mr B complained the Council failed to tell him of a change to his council tax support payments for two years and it wrongly charged him council tax for a further year. This caused Mr B significant distress and frustration and he had to borrow money to cover the arrears. The Ombudsman has found the Council at fault for failing to correctly update Mr B’s council tax account and missing multiple chances to correct this error over the following year. The Ombudsman also finds fault with the Council for sending Mr B inconsistent and confusing information about his council tax account. The Council has updated Mr B's council tax support eligibility and refunded all payments Mr B has made and removed outstanding arrears. The Council has agreed to pay Mr B a financial remedy and issue an apology.

The complaint

1. Mr B complained:
1. The Council did not tell him of a change to his council tax support payments in 2020, until it issued a council tax bill in December 2022.
2. After clearing his council tax arrears, the Council issued a further bill for the same period, leaving Mr B in arrears.
3. The Council’s correspondence was inconsistent.

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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’. If there has been fault which has caused significant injustice, or that could cause injustice to others in the future we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
3. 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

4. As part of the investigation I have:

• Considered the complaint and the documents provided by Mr B;
• Made enquiries of the Council and considered its response;
• Spoken to Mr B.
• Issued a draft decision and considered both parties comments.

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What I found

Legal and Administrative Background

5. Council tax is a tax made on domestic properties. Councils issue one bill to each household. Residents of dwellings are usually liable for council tax from the date they moved into the property.
6. Council tax support (CTS) is a means-tested discount on council tax for people on a low income, not a benefit. The Council’s CTS scheme states people of working age (unless specified) will have their Council Tax Support assessment based on 80% of their council tax liability but if a claimant or their partner is entitled to the disability premium, severe disability premium, enhanced disability premium or disabled child premium, their council tax support assessment will be based on 100% of their council tax liability.
7. The Council’s CTS scheme introduces a limit for backdating council tax support claims up to one month.
8. The Council’s complaints procedure states they will try to resolve complaints within two days of receipt, though complex complaints may need further investigation, in which case a response will be issued in 15 days.

Key events

9. Mr B was solely liable for council tax at the property from 2010 until September 2020. Mr B lived at his home with his wife (Mrs B) and their children. During this time Mr B received council tax support which covered 100% of his council tax liability, due to him having a long-term disability.
10. In October 2020 Mrs B sent a council tax support claim to the council due to Mr B moving out of the family home. Mrs B became solely liable for the property’s council tax and a new account was set up in her name. From this date the Council addressed all council tax correspondence to Mrs B.
11. In December 2022 Mr B contacted the Council about a recent council tax bill. He told the council that he had returned to live at the property in October 2020, following a brief separation from Mrs B and had been living at the property since. After receiving this information, the Council ended Mrs B’s sole council tax liability. It did this from an incorrect date, which led it to issuing incorrect bills.
12. The Council issued a final bill for Mrs B’s period of sole liability, which had no outstanding balance. The Council also issued a retrospective bill for the couple’s joint liability, totalling over £3,000. Mr B contacted the Council twice after receiving this bill and explained he had been exempt from paying council tax since 2009, due to his long-term disability. The Council advised Mr B to send a new council tax support claim. The Council updated the couple’s joint account so that no immediate payment was required. A new council tax bill was issued.
13. Mr B sent a claim for council tax support and asked the Council to backdate it to the date he returned to live at the property, a period of over two years. The Council reviewed the claim and backdated it for one month. The Council failed to consider Mr B’s previous council tax support eligibility and failed to consider Mr and Mrs B’s claims together as they were separate in the system. The Council could have accessed the couple’s claims together at this stage and considered the overall circumstances. The Council’s failure to do so caused a further 10 months of incorrect bills.
14. Mr B provided further information to support his council tax support claim which the Council considered and decided the claim was correct. The Council also considered Mrs B’s council tax support claim and decided it could retrospectively reinstate the claim from the date Mr B returned to live at the property. The Council updated the account using the wrong date for Mr B’s return to the property. This meant Mr and Mrs B were incorrectly billed for a two-year period.
15. Mr B contacted the Council in April 2023 to dispute the Council’s complaint response and provide details on why he disagreed with the outstanding balance. The Council took over 40 working days to consider the information and respond. Mr B sent a complaint in May 2023 and the Council took 39 working days to respond, combining both complaints into one response. The delays meant the Council issued an avoidable council tax reminder to Mr and Mrs B. The response failed to identify Mrs B’s council tax support claim was awarded from an incorrect date.
16. Throughout the period from December 2022 to December 2023, Mr B contacted the Council no less than 17 times to try and correct his council tax support claim. Mr B spent significant time and trouble trying to correct his council tax account and provided the necessary information on multiple occasions.
17. Throughout the period from December 2022 to December 2023, the Council issued Mr and Mrs B 11 council tax bills, all for different amounts, five reminders for differing amounts and three summons for differing amounts. This shows the information provided to Mr B on each occasion was different and inconsistent.
18. The Council identified the error in Mr and Mrs B’s council tax account in December 2023, having missed several opportunities to correct the error.

My consideration

19. The Council has accepted there were failings when making updates to Mr and Mrs B’s council tax account and council tax support claims. To correct the error to Mr and Mrs B’s Council tax account the Council has:

• withdrawn the outstanding court summons;
• withdrawn all associated costs caused by the error;
• refunded Mr and Mrs B all payments made to clear the arrears;
• credited Mr and Mrs B’s council tax account with the correct amount of council tax support;
• provided Mr B with a verbal apology, and,
• Carried out a review of the faults in this case and determined the errors were a ‘one off’ which will be discussed with the individuals concerned.

20. During my investigation I found the following faults:

• The Council did not correctly update Mr and Mrs B’s council tax account when it was made aware of changes to the family’s living arrangements in December 2022.
• The Council failed to consider the couple’s joint circumstances when Mr B’s council tax support claim was considered in February 2023.
• There was a delay in the Council processing financial information provided by Mr B in February 2023, causing an inaccurate reminder notice to be issued.
• The Council wrongly recorded Mrs B’s council tax support claim dates.
• The Council delayed in responding to Mr B’s complaint letters sent in April 2023 and May 2023. A response was not issued until June 2023.
• The Council carried out three separate reviews of Mr and Mrs B’s council tax account and failed to identify errors. The Council repeatedly, incorrectly, informed Mr B that he had an outstanding balance.
• Due to the error made in April 2023, Mr and Mrs B received multiple, incorrect council tax bills, reminders and three court summons.
• Communication from the Council was inconsistent due to time lapsing between account updates or payment.

21. The Council does not accept that its correspondence with Mr B was inconsistent, however, given the number of varying council tax bills Mr B received over the course of 10 months, I find that the Council’s correspondence with Mr B was inconsistent, and this caused considerable frustration for Mr B.
22. The Council does not accept there was fault in Mr B not being notified of his council tax bills between 2020 and 2022 as it was not aware he was living at the property. I find no fault in the Council issuing council tax correspondence to Mrs B during this period as she was solely liable for the council tax account until the Council was made aware Mr B was living at the property in December 2022.
23. In response to the draft decision the Council explained it has explored if any underlying issues caused the faults identified in this case. The Council has concluded it was an isolated error and only impacted this individual case.

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Agreed actions

24. Within one month of my final decision, the Council should:

• Write to Mr and Mrs B apologising for the faults I have found. Guidance on making an effective apology can be found here Guidance on remedies - Local Government and Social Care Ombudsman;
• In addition to the refund already paid to Mr and Mrs B, make a symbolic payment of £350 for the distress and frustration caused by the faults found;
• In addition to the refund already paid to Mr B, make a payment of £250 for the time and trouble he has spent trying to resolve the issues.

25. Within three months of my final decision, the Council should:
• Consider the Local Government and Social Care ombudsman Effective apology guidance and ensure the complaints team are aware of this guidance.
26. The Council should provide us with evidence it has complied with the above actions.

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Final decision

I have completed my investigation and found fault by the Council. The Council has agreed to remedy the injustice caused by the fault.

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Investigator's decision on behalf of the Ombudsman