Summary: We will not investigate this complaint about the way the Council handled the complainant’s council tax. This is because there is insufficient evidence of fault by the Council.

The complaint

1. The complainant, Ms X, moved to her property in September 2022 but says the Council did not register her for council tax until January 2024. Ms X wants an apology and a payment plan with a discount.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

3. I considered information provided by Ms X and the Council. This includes the complaint correspondence and updates from the Council. I also considered our Assessment Code.

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My assessment

4. Ms X moved to her home in September 2022. She did not register for council tax but sent a letter to the Valuation Office (VOA) to query the council tax band (the VOA is not part of the Council). Ms X did not get a reply.
5. In January 2024 a third party sent the Council a copy of Ms X’s tenancy agreement. The Council set up a council tax account from 2022 and issued a bill to Ms X. The Council asked her to pay the arrears plus the current council tax. Ms X did not pay so the Council issued a final demand. It subsequently issued a new bill for the current tax year. The Council told me yesterday that Ms X has not yet made any payments.
6. In June the Council issued a summons for non-payment. It subsequently withdrew the summons and the costs. It also processed an application for discretionary tax relief; it made an award and waived £936 of the arrears. The Council set up a payment plan for the arrears and for the current council tax. This was due to start in August but has been re-set to September because Ms X says she was not told how to pay.
7. The current position is that Ms X is liable for council tax from the start of the tenancy, but the Council has reduced the arrears and set up a payment plan.
8. Ms X complained about a range of issues including that the Council delayed billing her for council tax, set up an account without her consent and demanded payment in an unreasonable time frame and while she was complaining.
9. The Council explained it had no record of any contact from Ms X before 2024 and could not have billed her before 2024 as it did not know she was living in the property. It said it can process information provided by a third party regarding residency in a property, and it does not need consent to set up an account. The Council applied a hold on the account until the end of May but said it would then take action if she did not pay. In the meantime, it processed the discretionary tax relief claim and set-up a payment plan.
10. I will not investigate this complaint because there is insufficient evidence of fault by the Council. There is no evidence Ms X contacted the Council, or registered for council tax, before 2024. The Council did not know she was living in the property so it could not send a bill before 2024. It correctly charged council tax from the start of the tenancy because that is the date she was liable from.
11. The Council correctly explained it does not need the tax payer’s consent to set up an account; landlords or other associated people often report change of occupancy which results in council tax accounts being opened or closed. The Council also processed an application for discretionary relief, set up a payment plan and re-set the dates.
12. Ms X also complains the Council asked for payment while she was complaining and says receiving a summons was distressing. However, while there may have been some aspects the Council could have handled better in terms of communication, it remains that the council tax has been significantly reduced, the summons was withdrawn and Ms X could have started to pay the current council tax even though she had questions about the arrears. But, as she has not made any payments the law allowed the Council to issue a summons and making a complaint does not exempt someone from paying the council tax.
13. I appreciate this has been a stressful time for Ms X, and she may feel the Council has treated her badly, but I have not seen enough evidence of fault to warrant an investigation.

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Final decision

14. We will not investigate this complaint because there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman