Summary: We will not investigate this complaint about council tax liability and the Council’s handling of a council tax account. There is a right of appeal to a tribunal about council tax liability. Also, it is unlikely an investigation would reach a different outcome or achieve what Mr X and Ms Y want.

The complaint

1. Mr X and Ms Y complain the Council sent them a bill in 2024 for council tax arrears since 2020 on a property they own. They say the Council should have made more efforts to find them as owners and sent them a bill sooner, and the backdated bill has caused distress and financial loss. They want the Council to write off the debt. They also complain the Council has breached data protection laws.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. 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 or continue an investigation if we decide:

• further investigation would not lead to a different outcome, or
• we cannot achieve the outcome someone wants, or
• there is another body better placed to consider this complaint.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

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

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My assessment

7. In late 2023, the Council became aware that Mr X and Ms Y owned a property in which they did not live. In early 2024, it issued them a bill for council tax arrears for the property since 2020.
8. It offered to set up a repayment plan for the debt, but Mr X and Ms Y did not provide the required financial information. Mr X and Ms Y did not pay the debt, so the Council obtained a liability order through the courts. It then passed the debt to its enforcement agents to collect the debt.
9. Mr X and Ms Y say they should not be liable for the debt as the Council did not send them a bill for four years. They say it did not make sufficient efforts to find them as owners.
10. We will not investigate this complaint about liability. If they dispute their liability for the council tax, it is reasonable for Mr X and Ms Y to appeal to the Valuation Tribunal. The tribunal is an independent body and only the tribunal can determine any dispute about such decisions.
11. We will also not investigate how the Council has handled their case. The Council partially upheld their complaint but offered an appropriate remedy for the injustice caused by removing court costs from their account. It has offered them chances to set up repayment plans and recalled the debt from its enforcement agents when appropriate. It is unlikely an investigation would reach a different outcome or achieve what they want.
12. The Council accepts it committed a data breach in relation to their council tax account and apologised to them for this. If Mr X and Ms Y are dissatisfied with the Council’s response, they can complaint to the Information Commissioner’s Office (ICO), who are better placed to consider a complaint about this matter. The ICO is the UK’s independent regulator for information rights and handles complaints about data protection.

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Final decision

13. We will not investigate Mr X and Ms Y’s complaint because they can appeal to the Valuation Tribunal about the council tax liability, the Information Commissioner’s Office is better placed to consider a complaint about data protection, and we could not achieve the outcome they want.

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Investigator's decision on behalf of the Ombudsman