Summary: We cannot investigate this complaint about the Council billing the complainant for council tax, as well as taking court action for non-payment. This is because the issues raised have been considered during legal proceedings. Further, it would have been reasonable for the complainant to appeal to the Valuation Tribunal if she disagreed with the Council billing her for council tax.

The complaint

1. The complainant (Miss X) complains about the Council’s handling of her council tax account since 2021. She says that despite being a full-time student, the Council did not apply the 100% exemption which ought to have done. Further, Miss X says the Council has since issued legal proceedings against her for non-payment and the arrears are now being pursued by bailiffs.
2. In summary, Miss X says the alleged fault has resulted her in incurring debt which she is struggling to repay. She also says the Council’s handling of the matter has adversely affected her health and wellbeing. As a desired outcome, Miss X wants the Council to apologise for the alleged failings and repay her all the money it has wrongly collected from her. She also wants the Council to remove the country court judgement (CCJ) in respect of non-payment.

Back to top

The Ombudsman’s role and powers

3. We cannot by law investigate a complaint about the commencement of legal proceedings or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).
4. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (Local Government Act 1974, section 26(6)(a), as amended).

Back to top

How I considered this complaint

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

Back to top

My assessment

6. The law says we have no jurisdiction to investigate a complaint which has been subject to legal proceedings. I recognise Miss X disputes her liability to pay council tax over the last three years since 2021. This is because Miss X was a full-time student and she feels she is therefore entitled to an exemption. The question of Miss X’s liability has been considered during legal proceedings initiated by the Council. This resulted in a county court judgement being issued against Miss X in respect of her council tax arrears. I recognise the Council has since confirmed Miss X’s eligibility for a 100% exemption from March 2021 to September 2023. The Council says it has transferred credit payments Miss X previously made to the current tax year 2023/2024. I also recognise Miss X remains dissatisfied with the Council’s handling of this matter. However, we cannot investigate in these circumstances due to the issues having been subject to proceedings in court. The restriction outlines at paragraph three applies.
7. In addition, a refusal by the Council to provide an exemption to pay council tax carries a right of appeal to the Valuation Tribunal (VT). The law says we cannot normally investigation a complaint where the person complaining had a right to appeal to a tribunal about the same matter. The VT provides a free service and is the most appropriate body best placed to consider council tax disputes. I consider it would have been reasonable for Miss X to have appealed to the VT in respect of these matter, The restriction I outline at paragraph four applies.

Back to top

Final decision

8. We cannot investigate this complaint. This is because the issues raised by Miss X have been considered during proceedings in court. Miss X could have appealed to the Valuation Tribunal if she disagreed with the Council billing her council tax.

Back to top

Investigator's decision on behalf of the Ombudsman