Summary: We will not investigate this complaint about the Council taking court action over council tax arrears due to a change in benefits. We cannot investigate matters which have been subject to court proceedings. Mr X could appeal to the Valuation Tribunal about its decision on council tax reduction before it commences any new proceedings.

The complaint

1. Mr X complained about the Council taking court action against him for council tax arrears which he says were created unreasonably when the Council withdrew council tax reduction on his 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 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

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

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My assessment

6. Mr X received arrears on his council tax account after the Council was notified about a change in his eligibility for allowances which was backdated to mid-2022. This created arrears of over £900 and his account. The Council required Mr X to make payments and when he failed to do so it issued a summons in December 2023.
7. A liability hearing was held in January 2024 and Mr X attended the magistrates court but was unable to see the magistrate because he says a council officer deterred him from doing so. The Council told Mr X that because his challenge related to reductio of council tax it was not appropriate for the magistrates to consider under liability proceedings and that he should seek an internal review and then ask for a judge at the Valuation Tribunal to decide if he still wished to challenge it.
8. Mr X made a formal complaint and this was decided in February. He made a complaint to his Member of Parliament in March when this was unsuccessful and had a further response in April from the Council. An independent review was carried out following this and he complained to us in July.
9. We cannot investigate complaints about matters which have been subject to court proceedings or what happened at court. Once a summons has been issued we have no jurisdiction to consider a matter further. The Council withheld any further action following the internal complaint and review. Mr X still has arrears and the Council has advised him to make a payment arrangement.
10. Mr X may still be able to appeal the decision on his council tax reduction to the Valuation Tribunal following the internal review of his complaint. However, he says he still wants to discuss his case before a magistrate. If he fails to make any further payment then the Council may re-commence court proceedings and he would have a further opportunity to challenge the arrears in the court.

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Final decision

11. We will not investigate this complaint about the Council taking court action over council tax arrears due to a change in benefits. We cannot investigate matters which have been subject to court proceedings. Mr X could appeal to the Valuation Tribunal about its decision on council tax reduction before it commences any new proceedings.

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Investigator's decision on behalf of the Ombudsman