Summary: The Council was not at fault for the way it took recovery action for Ms X’s council tax debt. The Council was at fault when it failed to provide body camera footage when Ms X requested it, for an error in its complaint response to Ms X and when its Enforcement Agents chased a payment she had already made but this did not cause her a significant injustice.

The complaint

1. Ms X complained about the Council’s handling of her council tax payments. She said the Council failed to acknowledge a payment she made, leading to enforcement action. Ms X says the enforcement action meant she was required to pay more than necessary and caused her distress. Ms X feels the actions of the Council are racial and misogynistic harassment.

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The Ombudsman’s role and powers

2. 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)
3. We investigate complaints about councils and certain other bodies. Where an individual, organisation or private company is providing services on behalf of a council, we can investigate complaints about the actions of these providers. In this case the Enforcement Agents were acting on behalf of the Council. (Local Government Act 1974, sections 24A(1)(A) and 25(7), as amended).
4. If we are satisfied with an organisation’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(1), as amended)

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How I considered this complaint

5. I considered evidence provided by Ms X and the Council as well as relevant law, policy and guidance.
6. Ms X and the Council had an opportunity to comment on my draft decision. I considered any comments before making a final decision.

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What I found

Council tax recovery

7. There are laws and regulations that control how councils collect council tax payments and how they can make people pay council tax they owe. (Council Tax [Administration and Enforcement] Regulations 1992)
8. Laws and regulations also control how enforcement agents can collect money owed to the council. (The Tribunals, Courts and Enforcement Act 2007)
9. The council tax bill for the year is due on 1 April. A council will usually collect this through monthly instalments. If a person who has to pay council tax misses any instalment, the council will send them a reminder. If they still do not pay, or miss another payment, then they must pay all they owe (that is the full amount for the rest of the year).
10. Councils who want to recover unpaid council tax have to ask the magistrate’s court for a liability order against people it thinks owe it the money. Once a council has a liability order it can take action to recover the money and any court costs owed.
11. Most often councils take what is owed directly from the person’s benefits, from their wages (called getting an attachment of earnings order) or using enforcement agents. The council can decide how to recover what is owed but it can only use one method for one liability order at one time.

Enforcement

12. If a council has a liability order from the magistrates’ court it can ask an enforcement agent to visit a person’s property and take goods worth up to the amount of council tax debt and costs.
13. The law sets out a clear procedure for how enforcement agents can do this. This is called “taking control of goods”. (Schedule 12 of the Tribunals, Courts and Enforcement Act 2007)
14. An enforcement agent can only take control of goods that belong to the person who owes the money and which are on their land or on the public highway.
15. To take control of goods, an enforcement agent can enter into a controlled goods agreement with the debtor. This means the debtor agrees to make payments to clear the debt and the enforcement agent will not remove the goods, as long as the payments are made as agreed.
16. Regulations set out how much an enforcement agent can charge when recovering debt and the three stages they must follow.

• The Compliance Stage – an enforcement agent must issue a notice of enforcement. The fee for this stage is £75.
• The Enforcement Stage – this stage starts once an enforcement agent has made a first visit. This must be at least seven days after sending the notice of enforcement. At this visit the agent can take control of goods. The fee for this stage is £235.

17. Councils must make sure enforcement agents provide clear and accurate information about how much someone must pay. This must include a breakdown of costs, explaining how much the enforcement agent has charged for what they have done.

Merton Council’s Council Tax Recovery Process

18. If a taxpayer misses a council tax payment, the Council will send a reminder notice. The amount shown on the notice must be paid within seven days.
19. If a taxpayer doesn’t pay within seven days of the reminder notice, they will lose the right to pay in instalments. The Council will send a final notice telling the taxpayer to pay all the council tax for the rest of the year within seven days.
20. If a taxpayer does not pay the full amount within seven days of the final notice, they will receive a court summons. They need to pay the whole balance of the account, including the costs incurred in issuing the summons, before the court hearing date.
21. If a taxpayer does not pay the full balance on the summons, including the court costs before the hearing date, the Council will apply to the court for permission to collect the debt, known as a ‘liability order’. This will incur a charge of £115.

The Equality Act

22. We cannot decide if an organisation has breached the Equality Act as this can only be done by the courts. But we can make decisions about whether or not an organisation has properly taken account of an individual’s rights in its treatment of them.
23. Organisations will often be able to show they have properly taken account of the Equality Act if they have considered the impact their decisions will have on the individuals affected and these decisions can be challenged, reviewed or appealed.

What happened

24. For the year April 2024 to May 2025 Ms X’s council tax liability was £1328.92. The Council offered an instalment arrangement of one payment in April 2024 followed by nine payments to be paid on or before the first of each month between May 2024 and January 2025.
25. Ms X made late instalment payments between April and July 2024.
26. In July 2024 the Council sent a reminder letter, as Ms X had not paid the June or July instalments.
27. Ms X made a payment for three instalments in August 2024.
28. Ms X made a late instalment payment in September 2024 and did not pay her October instalment.
29. The Council sent Ms X a reminder letter in October 2024.
30. Ms X did not make her instalment payment in November 2024.
31. In November 2024 the Council asked the Magistrates Court to issue a summons to direct Ms X to pay the remaining council tax liability for that year in one payment. At the time the summons was issued Ms X owed £532.
32. As Ms X did not pay what was owed the Council obtained a Liability Order in December 2024, incurring a cost of £115, bringing the amount owed to £647.
33. In December 2024 Ms X paid the Council £500. She considered this to be instalment payments for October, November and December plus an overpayment towards her remaining instalment.
34. On 18 December 2024 the Council wrote to Ms X warning her that enforcement action would be taken if she had not paid the outstanding amount of £147 in seven days.
35. The Council passed Ms X’s debt to enforcement agents in January 2025, adding a cost of £75.
36. As Ms X did not make a payment or contact the Council or Enforcement Team the debt was allocated to an Enforcement Agent at the end of January 2025.
37. In February 2025 Ms X made a payment of £147 to the Council.
38. Although Ms X had paid the initial amount owed, she continued to owe the £75 compliance charge incurred when the Council referred her case to the Enforcement Team.
39. On 2 April 2025 the Enforcement Agent visited Ms X and issued a notice for the money owed. This incurred a charge of £235, meaning Ms X then owed £310.
40. The Enforcement Agent made a payment arrangement with Ms X to pay seven monthly instalments from April 2025, on the eleventh of each month.
41. Ms X complained to the Council in April 2025. She asked for:
• An explanation of the reasons why the Council had taken enforcement action.
• The enforcement action to be stopped.
• A copy of all related correspondence.
• The body camera footage from the agents visit to her.
• A copy of the agent’s certification.
42. The Council provided a stage one complaint response in April 2025. It explained the steps it had taken and the correspondence it had sent. It did not uphold her complaint.
43. In May 2025 Ms X made a further complaint to the Council. She said the Council had made an error in its stage one response as it had not referenced a payment she made in September 2024 and that she was subject to racial harassment and misogyny.
44. In June 2025 the Council responded under stage two of its complaints procedure. In its response the Council:
• Apologised for the error in missing Ms X’s September 2024 payment in its stage one response but said it did not impact the subsequent enforcement action.
• Explained instalment payments must be paid on or before the first of each month and that late or missed instalments mean the Council will cancel the instalment arrangement and start recovery action.
• Provided details of the payments Ms X had made and its reasons for taking enforcement action.
• Said it had not received any response from Ms X when it sent reminders, summons and a letter warning of enforcement action.
• Said it had not seen evidence to support her claims of misogyny and racial harassment.
45. Ms X made a complaint to the Local Government and Social Care Ombudsman (LGSCO) in June 2025.
46. Ms X said she made her instalment payment to the Enforcement Agent in June 2025 on the day it was due, but she received a text five days later telling her she had failed to make a payment. Ms X said she felt this was harassment.
47. In response to LGSCO enquiries the Enforcement Agent said Ms X did not make her June payment until the evening of the date it was due; it was therefore not processed until the following day. A member of staff was absent on that day, so her payment took an additional day to process which then led into a weekend, leading to an automated reminder message being sent. The Enforcement Agent said the text was a reminder and there was no charge attached to it being sent.
48. Ms X contacted the Council in July 2025 to make a further complaint. The Council explained her complaint had completed its complaints procedure and she should approach the LGSCO if she remains unhappy.
49. In this email to the Council Ms X said:
• She wanted clarification of what the ‘Warrant’ fee of £147 was for.
• She had requested to pay her council tax in 12 instalments but had been given a plan for 11 instalments.
• In December 2024 it was not proportionate to take legal action against her when she had only £32 outstanding.
• It took two months from the date an Enforcement Agent was appointed to when they visited Ms X.
• The Council has not provided the body camera footage and certification of the Enforcement Agent she requested in her first complaint.
• The actions of the Council were malicious and constituted racism and misogyny.
50. In her discussion with the LGSCO Ms X also said:
• She felt the Council did not offer her support with managing her debt or making repayment arrangements.
• The payment she made in September 2024 had been ignored by the Council.
• She has had post going missing and would like to be able to have email communication with the Council.
51. In response to enquiries made by LGSCO the Council said for the year 2024-25 it was not able to make arrangements for Ms X to pay her council tax in 12 instalment payments after it had issued her bill, as instalments are due on the first of each month. It therefore arranged 11 monthly payments for that year but the system is now set up for her to pay in 12 monthly instalments.
52. The Council said it will signpost people to support and agree a payment plan where possible when taxpayers contact them. The Council said Ms X made no contact with it in response to the reminders and summons it sent to her.
53. The Council said it is unable to send all documents by email but can respond to queries and send electronic bills. It said the My Tax and Benefits system allows taxpayers to view bills and send secure messages. It said Ms X has had access to this system since 2022.

Findings

54. When issuing its bill for council tax the Council gave clear dates for instalment payments on the first of each month. Between April 2024 and November 2024 Ms X made late payment instalments.
55. The Council followed its processes when it applied for a liability order and took subsequent enforcement action in January 2025.
56. An Enforcement Agent was appointed in January 2025 but did not visit Ms X until April 2025. However, there are no statutory guidelines as to how long this process should take.
57. When Ms X complained to the Council in April 2025, she requested a copy of the body camera footage and a copy of the Enforcement Agent’s certification. The Council failed to provide this. The footage is no longer available. This is fault. However, I do not find this fault caused Ms X injustice as she had opportunity to request the information again when she made her stage two complaint.
58. The Council was at fault for the error it made in omitting Ms X’s September 2024 payment in its stage one response. The Council has apologised for its error. I do not find the error caused Ms X any injustice as it did not change the amount she owed or the subsequent actions of the Council.
59. In June 2025 the Enforcement Team sent Ms X a text saying she had failed to make a payment, after she had made the payment. This was an automated text, sent as Ms X made her payment in the evening and there was staff absence the following day. Although this may have causes some frustration for Ms X I do not find that it caused her injustice as there was no consequence or additional charge from the text message and Ms X could have contacted Enforcement Agent to clarify matters.
60. When the Council referred Ms X to enforcement agents, the amount owing was £147. This was the amount of council tax she owed, £32, plus the £115 cost of the liability order. In response to LGSCO enquiries the Enforcement Agent explained the ‘warrant’ is the amount the Council instructs the enforcement agent to collect, before its fees are added. The notice warning of enforcement action sent to Ms X in December 2024 shows this amount.
61. The word ‘warrant’ used on the notice of enforcement is different to the language used by the Council. However, I have not seen any evidence to show this amount is incorrect and there are contact details on the notice that Ms X could have called if she had questions.
62. Ms X had requested to pay her council tax in 12 instalments but had been given a plan for 11 instalments. The Council explained it was unable to arrange 12 instalments on the first year Ms X requested this as the first day of the first month (April) had already passed. It has arranged for her to pay in 12 monthly instalments going forward. The Council was not at fault.
63. Ms X says she does not always receive her post and requested email communication. The Council says it cannot send all documentation by email, but it can respond to queries and Ms X is able to view her bills through her electronic council tax account.
64. Ms X complained the actions of the Council were not proportionate as, when it applied to Court she owed only £32 in council tax. However, the Council applied for the Court summons on November 2024, when Ms X owed £532. The Council acted in line with the law, regulations and its procedures.
65. Ms X said she felt the Council did not offer her sufficient support. The Council explained it will signpost people to support and make repayment arrangements where possible when a taxpayer contacts them. The Council’s correspondence, including bills and reminders, includes contact details. I have not seen evidence to show that Ms X contacted the Council to ask for support or discuss a payment arrangement.
66. I have not seen evidence to show the Council made its decisions in a way that was racist or misogynistic or that it was malicious in the way it considered Ms X’s circumstances.

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Decision

67. On the evidence considered I find fault not causing injustice to Ms X.

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Investigator's decision on behalf of the Ombudsman