Summary: We will not investigate this complaint about a delay issuing a council tax bill. It is unlikely an investigation would reach a worthwhile outcome or achieve what Ms X wants. It is reasonable for her to appeal to the Valuation Tribunal if dissatisfied with the Council’s decision related to council tax support.

The complaint

1. Ms X complained the Council delayed sending her a council tax bill after she moved into a property in 2022. She says it issued her a backdated bill in June 2024 which has caused financial hardship and distress. She wants the Council to write off her council tax bill.

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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 or continue an investigation if we decide:

• further investigation would not lead to a different outcome, or
• we cannot achieve the outcome someone wants.

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

3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reductions.

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How I considered this complaint

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

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My assessment

7. Ms X moved into a property in July 2022. She says that twice within the following year, she rang the Council to advise it she had moved in and to request a council tax bill, but the Council never sent her one. She says the Council finally sent her a bill in June 2024 for council tax accrued since July 2022. She says the late billing and accrued debt is causing her distress and financial hardship and, as the Council delayed sending her a council tax bill for nearly two years, it should write off the debt.
8. In its complaint response, the Council said it had no record of her calls in 2022 and 2023. It said it was her responsibility to tell the Council when she moved into the property and when she did not receive a bill, it was reasonable that she should have chased this up sooner with the Council. It said it sent her a bill once she told it in 2024 that she had moved into the property.
9. We will not investigate this complaint. There is no dispute that Ms X moved into the property in July 2022 and was liable for council tax from this point. Because of this, we could not ask the Council to write off the debt. There is no legal limit on how far back a council can backdate liability for council tax.
10. The Council says it has no record of her calls in 2022 or 2023. As there is no record or evidence of her calls, it is unlikely we would be able to reach a finding on this or conclude the Council should have reasonably billed her sooner. An investigation would not lead to a different outcome.
11. Ms X had applied for council tax support. If she is dissatisfied with the Council’s decision related to this, she can appeal to the Valuation Tribunal. The Valuation Tribunal deals with appeals about council tax liability and reductions.

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Final decision

12. We will not investigate Ms X’s complaint because an investigation would be unlikely to reach a worthwhile outcome or achieve what Ms X wants. She has a right of appeal to a tribunal if she is dissatisfied with a Council decision related to council tax support.

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Investigator's decision on behalf of the Ombudsman