Summary: We will not investigate this complaint about council tax. This is because we cannot investigate court proceedings, the liability could be appealed and there is insufficient evidence of fault by the Council regarding other matters. We do not consider we should investigate new complaints.

The complaint

1. Ms X complains the Council has pursued her for council tax arrears at a previous address without following due process. She says that the Council has not properly considered her vulnerability, and this has caused her distress and anxiety. She wants the Council to stop its enforcement action and write off the areas.

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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 there is not enough evidence of fault to justify investigating (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 reduction.
5. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).
6. The law says we cannot normally investigate a complaint unless we are satisfied the organisation knows about the complaint and has had an opportunity to investigate and reply. However, we may decide to investigate if we consider it would be unreasonable to notify the organisation of the complaint and give it an opportunity to investigate and reply. (Local Government Act 1974, section 26(5), section 34(B)6).

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How I considered this complaint

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

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My assessment

8. Ms X complained to the Council about a council tax final reminder for a previous address. She said the Council had not followed due process and could not show it had legal authority to pursue the arrears.
9. The Council responded explaining the legal basis for its actions. It gave Ms X information about making an appeal to the Valuation Tribunal if she disagreed with the liability.
10. The Council also said it could consider using its discretion to write off all or part of the liability under Section 13a (1)(c) of The Local Government Finance Act 1992. It provided a link to an application form.
11. Ms X disputes the legal basis of the council tax summons and the liability order. We cannot investigate the start of court proceedings (the summons) or what happened in a court (liability order).
12. I consider it reasonable to expect Ms X to have appealed to the Valuation Tribunal if she disagreed with the council tax liability.
13. Ms X complained she cannot afford to pay the arrears. The Council has provided information about how Ms X can complete the form for a discretionary reduction. There is not enough evidence of fault here.
14. Ms X says the Council’s enforcement agent did not consider her vulnerability. But the Council said Ms X did not reply to the agent’s request for information. There is not enough evidence of fault here for an investigation by the Ombudsman.
15. Ms X has made further complaints about the enforcement agent’s more recent actions. However, the Council has not had an opportunity to consider these through its complaint procedure. I do not consider we should use our discretion to investigate these matters now. Ms X may raise her complaint about the agent’s action and can bring her complaint to the Ombudsman if she is still dissatisfied at the end of the Council’s procedure.

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Final decision

16. We will not investigate Ms X’s complaint because we cannot investigate court proceedings, the council tax liability could be appealed and there is insufficient evidence of fault by the Council about other matters. We do not consider we should investigate her new complaints now.

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Investigator's decision on behalf of the Ombudsman