Summary: We will not investigate this complaint about Mrs C’s liability for Council Tax and the way the Council has managed her account. This is because it would be reasonable for Mrs C to use her right to appeal to the Valuation Tribunal, and there is not enough evidence of fault otherwise to warrant us investigating.

The complaint

1. Mrs C is complaining about the Council’s handling of her council tax account. This includes that the Council:
• Delayed issuing a council tax bill in her name
• Has commenced recovery against her for non-payment
• Failed to consider whether to apply discretionary relief to her council tax account, and;
• The council failed to refer her to adult social care for support.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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 reduction.

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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. The main issue raised by Mrs C is about the validity of the council tax bill issued to her. Mrs C disputes this as it was addressed to the occupier, not her directly. She also says the Council did not consider her vulnerabilities and potential eligibility for council tax reductions.
8. Where someone wishes to challenge the validity of a bill, including their liability for council tax, they have a statutory right to appeal to the Valuation Tribunal. It is reasonable to expect the PA to use that right, particularly as she is raising points about legality. The valuation tribunal is specifically intended for such disputes, and it is therefore not appropriate for us to consider them.
9. Mrs C has now applied for council tax reduction. There is insufficient evidence of fault that the Council did not make her aware of discretionary relief available. This information is detailed on all council tax bills. If Mrs C is unhappy with the outcome of her application, she will also have a right to appeal to the Valuation Tribunal because it affects the amount of the council tax bill. It would be reasonable for her to use that right.
10. The Council may take recovery action when a council tax bill is outstanding. The Council has confirmed it will not take any recovery action before October 2025, giving Mrs C some time to apply for reduction. If Mrs C disputes the legality of the recovery process taken by the Council, she may raise this in court.
11. Finally, Mrs C also complains that the Council did not complete an adult social care referral to support her needs. The Care Act 2014 requires the social care authority to assess needs for adult social care and support, but there is no duty on other departments to assess other needs not related to adult social care. There is not enough evidence of fault on this point to warrant us investigating.
12. With Mrs C’s consent, the Council has now contacted the adult social care team asking them to contact Mrs C to try and support her, but this is a separate matter to council tax.

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Final decision

13. We will not investigate Mrs C’s complaint because on the main issue of council tax liability it would be reasonable for Mrs C to use her right to appeal to the Valuation Tribunal. On the other elements, there is not enough evidence of fault to warrant investigation.

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Investigator's decision on behalf of the Ombudsman