Summary: We will not investigate this complaint about council tax. This is because we cannot investigate court proceedings. Mrs X can appeal other matters and part of her complaint is premature.

The complaint

1. Mrs X complains the Council is wrong to pursue payment of council tax from her. The Council says it obtained a liability order but Mrs X says
• The Council did not follow the correct legal process.
• The Council incorrectly made her partner liable for council tax.
• The Council failed to reply to her data access requests.
2. Mrs X says this caused her severe anxiety.

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The Ombudsman’s role and powers

3. 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).
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).
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
6. We normally expect someone to refer the matter to the Information Commissioner (ICO) if they have a complaint about data protection. However, we may decide to investigate if we think there are good reasons. (Local Government Act 1974, section 24A(6), as amended).
7. The law says we cannot normally investigate a complaint unless we are satisfied the organisation knows about the complaint and has had an opportunity to investigate and reply. However, we may decide to investigate if we consider it would be unreasonable to notify the organisation of the complaint and give it an opportunity to investigate and reply. (Local Government Act 1974, section 26(5), section 34(B)6).

How I considered this complaint

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

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My assessment

9. In late 2024 Mrs X complained to the Council about the issues set out in paragraph 1. She said the Council did not have legal right to take recovery action for council tax. She disputed a liability order the Council had obtained in 2024.
10. The Council explained the legal process. It asked her for evidence regarding her partner’s residence. It said Mrs X had significant historic arrears and it would continue its recovery action.
11. We will not investigate Mrs X’s complaints because we cannot investigate the start of court proceedings (the summons) or what happens in court. Mrs X has in any case applied to court to set aside the 2024 liability order.
12. We will not investigate Mrs X’s complaint that the Council was wrong to hold her partner liable. This is because it is reasonable to expect Mrs X to appeal to the Valuation Tribunal if she disagrees with the council tax liability.
13. We will not investigate Mrs X’s complaint that the Council failed to properly respond to her data access requests. This is because it is reasonable to expect her to refer to the ICO, and it appears she has already done so.
14. Mrs X raised a new complaint about a liability order the Council obtained in 2025. The complaint has not been considered by the Council at both stages of its complaint procedure. Therefore, it is premature as I explain at paragraph 7. It is reasonable to expect Mrs X to complete the Council’s complaint procedure. If she remains dissatisfied at the end of the process she can complain to the Ombudsman.

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Final decision

15. We will not investigate Mrs X’s complaint because we cannot investigate court proceedings. Mrs X can appeal to the Valuation Tribunal and the ICO about other matters and Mrs X’s new complaint is premature.

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Investigator's decision on behalf of the Ombudsman