Summary: We will not investigate this complaint about the Council pursuing recovery action for council tax arrears which Mr X disputes. There is insufficient evidence of fault in the council’s recovery actions. He could challenge his liability for council tax with the Valuation tribunal which is the body responsible for liability appeals.

The complaint

1. Mr X complained about the Council pursuing recovery action and issuing a summons for unpaid council tax. He disputes the amounts quoted in the reminder letters and the summons which was issued because he says it does not accurately reflect his awards of council tax support. He wants the summons costs to be removed and instalments to be recalculated to reflect his means to pay.

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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, or
• 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. 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)
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. Mr X says the instalments which were originally calculated when he received his 2024-25 council tax bill were subsequently changed and new demands were issued. He made a claim for council tax support and he believes this was not taken into account when the new bills were issued. He received a summons which he also disputes because it does not reflect the amount he owed by the time he received it.
8. The Council says Mr X’s demands were changed because he had different entitlements to council tax support following information received from the Department for Work and Pensions (DWP) which was administering his Universal Credit claim. These changes required new statements to be issued for the balance on the account and also required amended instalments.
9. Mr X believes the Council delayed updating his account which led to the incorrect demands and summons. It says there was no delay and it implemented changes advised by the DWP within a reasonable timeframe.
10. The Council issued a summons because it says Mr X owes over £793 for the financial year and it has only received two instalments of £20. Instalment arrangements are discretionary and the billing authority may require the annual demand as a single payment if the arrangement is broken.
11. We can only consider if the Council has followed the correct billing procedure under the legislation. In this case there is no evidence that the Council failed to issue documents for the amounts due at the time. If Mr X wished to challenge the liability for the year he could have appealed to the Valuation Tribunal which is the only body which can determine disputes about liability.
12. We cannot consider complaints about the contents of a summons or any court proceedings which result from it because we have no jurisdiction to do so.

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Final decision

13. We will not investigate this complaint about the Council pursuing recovery action for council tax arrears which Mr X disputes. There is insufficient evidence of fault in the council’s recovery actions. He could challenge his liability for council tax with the Valuation tribunal which is the body responsible for liability appeals.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman