Summary: We will not investigate this complaint about the Council taking recovery action against Ms X over unpaid council tax due from 2014 to the present year. We cannot consider these matters which have been subject to court proceedings. It was reasonable for Ms X to have challenged the liability to the Valuation Tribunal or in the magistrates court when the liability orders were sought. We will not consider the matters from before the last 12 months because it was reasonable for Ms X to complain to us sooner.

The complaint

1. Ms X complained about the Council taking recovery action against her in the courts for council tax which she says she has either paid or does not owe. She has challenged the liability order action by the Council back to 2014 and in the current year has received another liability order with threats to commit her to prison if she does not make required payments.

Back to top

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. 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. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

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

Back to top

My assessment

7. Ms X says the Council has pursued her for council tax arrears from 2014 and has obtained liability orders against her in the magistrates court for several years running, including the current tax year 2024-25. She maintains that she has paid by direct debit for the previous years and that her partner’s former wife has debts which were transferred to her account. She has recently received correspondence form the Council advising that she may be committed to prison if the outstanding debt is not paid.
8. The Council says it has sent her a detailed breakdown of the account back to 2010 and has not demanded any debts prior to that. It has issue bills and summonses for each of the financial years when liability order was applied for and Ms X has not challenged the court action either by attending the hearings or by appealing to the Valuation Tribunal.
9. The Council has advised Ms X that she may have qualified for exemptions for some of the debt and it has asked for information her circumstances and dates of occupation but she has not provided a response.
10. We cannot investigate complaints about matters which have been subject to court proceedings. In the case of council tax proceedings this restriction applies from when a summons was issued.
11. We will not investigate complaints about matters which carry a right of appeal to an independent tribunal. In this case Ms X could have challenged the liability for council tax each year by appealing to the Valuation Tribunal as well as in the court at the liability hearing.
12. We will not exercise discretion to investigate a complaint which was received outside the normal 12-month period for investigating complaints. There is no evidence to suggest that Ms X could not have complained to us sooner with regard to the previous years of demands and recovery action.

Back to top

Final decision

13. We will not investigate this complaint about the Council taking recovery action against Ms X over unpaid council tax due from 2014 to the present year. We cannot consider these matters which have been subject to court proceedings. It was reasonable for Ms X to have challenged the liability to the Valuation Tribunal or in the magistrates court when the liability orders were sought. We will not consider the matters from before the last 12 months because it was reasonable for Ms X to complain to us sooner.

Back to top

Investigator's decision on behalf of the Ombudsman