Summary: Mr S complained about the Council’s handling of his Council tax account. We have not found fault with the Council’s actions.

The complaint

1. Mr S complains about the way the Council has dealt with his Council Tax debt. He says the Council has not provided him with clear information about what he owes, and that it has taken payment of a sum without his agreement. Mr S also says the Council has failed to respond to him following its stage two response to his complaint.
2. Mr S is seeking clarity about what he owes and for the Council to remove all court fees and any added charges.

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The Ombudsman’s role and powers

3. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, 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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Law and guidance

5. The Council Tax (Administration and Enforcement) Regulations 1992 cover both the way councils collect and recover council tax.
6. The council tax for the year is due on 1 April and payable by monthly instalments. If the liable person misses any instalment, the council sends a reminder. If a payment is still not made or a further payment missed, then the entire outstanding balance will be due (that is the full amount for the rest of the year). The Council can then take court action to recover the debt.

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How I considered this complaint

7. I have considered the information provided by Mr S and the Council, and the relevant law.
8. Mr S and the Council were given the opportunity to provide their comments in response to a draft decision before this final decision was reached.

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What I found

What happened

9. Between the dates of 1 April 2021 and 31 March 2023, Mr S paid £332.26 toward his Council Tax liability of £3,225.69. He therefore accrued a debt of £2,893.43.
10. From 1 April 2023, Mr S made most of his monthly Council Tax payments but accrued a further £300 of debt for missed payments.
11. In April 2023, the Council sent an adjustment notice telling Mr S it would collect £3,088.43 in June. Mr S called the Council and explained he could not afford this. He paid £150 and explained he would need to arrange to clear the arrears.
12. No further payments were made, and the Council issued a reminder notice in September 2023, followed by a final notice and then a summons in October.
13. Mr S entered an agreement to pay his monthly council tax of £150 alongside an extra £155 to clear his arrears. Payments were made by direct debit.
14. The Council tried to collect £305 as agreed in December 2023, but this was returned unpaid. The Council sent an adjustment notice to show it would now collect £610 in January.
15. Mr S made a manual payment of £150 after the adjustment notice was issued, so the Council collected £460 in January 2024.

Analysis and findings

16. The Council has shown Mr S’s council tax payments were not paid on time or at all, resulting in arrears.
17. The telephone conversation in May 2023 shows Mr S was aware of the arrears on his account then. I cannot see that he was shocked or questioned how the sum was calculated, so it seems fair to say he knew what he owed and why.
18. The Council gave Mr S the opportunity to pay those arrears or arrange a payment plan before it took steps to recover the arrears. This is within the Council’s right.
19. The payment the Council took in January 2024, was in accordance with the Council’s policy to double up payments following a missed payment. Mr S was aware of the Council’s intent as it sent an adjustment notice to him when he missed his December 2023 pay.
20. Mr S owes the Council money and it is entitled to recover that money, including adding charges to the account.
21. The Council’s website explains that where council tax is not paid, and it issues reminder notices twice in one year, it will take court action to recover the whole year’s council tax. It explains that if it issues a summons, charges will be added to the account.
22. Although the matter did not advance to a court, because a payment plan was agreed, the Council is entitled to apply the charge for the summons.

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Final decision

23. We have completed the investigation on the basis the Council is not at fault.

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Investigator's decision on behalf of the Ombudsman