Summary: We will not investigate Mr X’s complaint about council tax liability. This is because the Council has accepted it did not tell Mr X about his right to appeal its decision to the Valuation Tribunal. It has now agreed to suitable remedies and a service improvement. There is insufficient evidence of fault to justify investigating Mr X's complaint about the actions of a Council enforcement agent.

The complaint

1. Mr X complains the Council incorrectly holds him liable for council tax on a property.
2. Mr X also complains Council enforcement agents threatened him with prison and bankruptcy if he did not repay the debt.

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The Ombudsman’s role and powers

3. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. If there has been fault which has caused significant injustice, or that could cause injustice to others in the future we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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 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

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

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My assessment

8. In January 2025, Mr X complained to the Council that it had incorrectly decided he was liable for outstanding council tax at a property.
9. If we were to investigate Mr X’s complaint, it is likely we would find fault causing him injustice. This is because the Council has no record of notifying Mr X of his appeal rights to the Valuation Tribunal (VT) about its council tax liability decision. The VT is an independent body which can determine any dispute about such decisions. Based on this information, Mr X has been denied his appeal rights and missed out on the opportunity to appeal the Council’s decision.
10. The Council has now agreed to carry out the following actions within one month of our final decision:
• apologise to Mr X in writing for taking steps without properly advising him of his appeal rights;
• restore Mr X’s appeal rights by re-issuing him the council tax bill containing relevant information about how to appeal; and,
• amend any relevant letter templates so that they include information on council tax liability appeals going forward.
11. I am satisfied that the above actions suitably remedy the injustice Mr X experienced and provide an appropriate service improvement.
12. The Council explained to Mr X that enforcement agents have a duty to make sure he is aware of possible recovery action if outstanding arrears are not paid. This includes possible committal to prison for ninety days if the debt is not paid in full. There is insufficient evidence of fault to justify investigating this complaint.

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Final decision

13. We will not investigate Mr X’s complaint about council tax liability. This is because the Council has accepted it did not tell Mr X about his right to appeal its decision to the Valuation Tribunal. It has now agreed to suitable remedies and a service improvement. There is insufficient evidence of fault to justify investigating Mr X's complaint about the actions of a Council enforcement agent.

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Investigator's decision on behalf of the Ombudsman