Summary: We will not investigate Ms X’s complaint about the Council’s failure to investigate fraudulent council tax accounts set up at her property and its decision to recover the outstanding council tax debts from her. This is because there is insufficient evidence of fault.

The complaint

1. Ms X complains about the Council’s failure to investigate fraudulent council tax accounts set up at her property and its decision to recover the outstanding council tax debts from her.

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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 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

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 owned and lived in a property with her ex-partner between September 2015 and April 2024. In April 2024, Ms X’s ex-partner left the property.
8. Ms X said following her ex-partner leaving, she discovered multiple council tax accounts had been set up in other people’s names who have never lived at the address. She says she reported this to the Council in May 2024.
9. Following this, she says the Council has pursued her for the outstanding council tax debt of just over £11,000.
10. The Council explained in its complaint response that as Ms X was the owner of the property, council tax law requires that liability be placed in the owner’s name where the owner is resident. The Council added it had previously been told the property was rented out to tenants and that when this was identified as wrong, the Council corrected this by issuing Ms X and her ex-partner the council tax bill for the relevant periods.
11. A hierarchy of liability sets out who is liable to pay council tax if more than one person is resident at a property. A resident with a freehold interest in the whole or any part of the property is at the top of this hierarchy. The law also sets out that two or more residents who fall into the same category on the hierarchy are jointly and severally liable for council tax.
12. Ms X and her ex-partner fall into the same category on the hierarchy as they were both residents with a freehold interest in the whole or any part of the property. Therefore, in line with the law Ms X is jointly and severally liable for council tax.
13. Therefore, an investigation is not justified as we are not likely to find fault with the Council’s decision to pursue Ms X for the council tax debt without investigating the reported fraud. The Council’s actions are in line with the law as it can pursue Ms X because she is jointly and severally liable for council tax at her property. If Ms X disputes her liability for council tax at her property, she can appeal to the Valuation Tribunal.
14. I understand Ms X feels her ex-partner should be responsible for the full debt as she says it was his actions that led to the debt incurring. However, this is a private matter between the two. The Council does not have to take this into account as Ms X is jointly and severally liable.

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Final decision

15. We will not investigate Ms X’s complaint because there is insufficient evidence of fault.

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Investigator's decision on behalf of the Ombudsman