Summary: We will not investigate this complaint about the Council recovering unpaid Council tax from 2016-2022. We cannot investigate matters which have been subject to court proceedings and liability orders have been issued by a court in this case. It was reasonable for Mrs X to appeal to the Valuation Tribunal to challenge her council tax liability.

The complaint

1. Mrs X complained about the Council using enforcement agents to recover unpaid council tax from a former address for the period 2015-2022. She disputes liability for the arrears and says it is unreasonable for the Council to pursue her as the sole debtor when it was a joint council tax account.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal about the same matter. 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.

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How I considered this complaint

5. I considered the information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mrs X says the Council has employed enforcement agents to pursue her for council tax arrears which it says she owes from 2016-2022. She disputes liability for the debt and says she was suffering from criminal behaviour in the area and had to leave the address in question for some time. She also says the account was in joint names, but the Council is pursuing her solely for the whole debt.
8. The Council issued summonses at the time for the unpaid tax for each year and says Mrs X failed to respond or attend the court hearings at which liability orders were obtained. It also says she did not appeal against her liability to the Valuation Tribunal.
9. The law says that councils can recover arrears from either or both parties on a council tax account as they are jointly and severally liable for payment.
10. We cannot investigate matters which have been subject to court proceedings and the debt which the Council is recovering has liability orders issued for the respective council tax years in question. It was reasonable for Mrs X to challenge her liability by appealing to the Valuation Tribunal and the Council informed her of this right.

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Final decision

11. We will not investigate this complaint about the Council recovering unpaid Council tax from 2016-2022. We cannot investigate matters which have been subject to court proceedings and liability orders have been issued by a court in this case. It was reasonable for Mrs X to appeal to the Valuation Tribunal to challenge her council tax liability.

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Investigator's decision on behalf of the Ombudsman