Summary: We will not investigate Mr X’s complaint about how the Council managed his council tax. The law prevents us from investigating matters that have been considered in court. There is insufficient evidence of fault by the Council prior to it beginning court proceedings to obtain a liability order.

The complaint

1. Mr X complains the Council mismanaged his council tax account. He said this caused him financial loss, mental distress and affected his credit score. He wanted the Council to correct an error he alleged had occurred, and make a payment to recognise his subsequent costs.

Back to top

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 could take the matter to court. However, we may decide to investigate if we consider it would be unreasonable to expect the person to go to court. (Local Government Act 1974, section 26(6)(c), as amended)
4. 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)
5. 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))

Back to top

How I considered this complaint

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

8. A council tax account was opened for Mr X and his partner when they moved in together in August 2024. The Council calculated they owed £1,393.08 for the rest of the tax year. It set up a payment plan for them to pay £81.08 in October 2024, then four payments of £328 in November and December 2024 and January and February 2025.
9. The Council sent Mr X a letter in November 2024 stating two payments had been missed. Mr X made a payment of £500 in December 2024. The Council sent a further letter in January 2025 reminding Mr X of the overdue balance which was now £565.08. It issued a summons in March 2025 for £893.08.
10. The court granted a liability order in late March 2025. This amounted to £893.08 plus £100 costs. Mr X ultimately paid this to enforcement agents, plus a further enforcement fee. Mr X believes the Council did not take his £500 payment from the overdue balance, and that he has therefore effectively paid £500 more than he should have.
11. The Council later issued a new bill for the following tax year. Mr X did not make any payments because he believed his account should have been in credit by £500. The Council also took this matter to court.
12. We cannot investigate the start of court action or what happens in court. Should Mr X wish to challenge the liability order, he would need to do so with the court. 
13. We have discretion to consider matters up until the Council issued a summons. I have exercised discretion to consider this as Mr X says a Council officer advised him he did not need to attend court, and he may therefore have missed his opportunity to argue his defence.
14. Between August 2024 and early March 2025, there is insufficient evidence of fault in how the Council managed Mr X’s council tax account. By the time Mr X made a £500 payment, £737.08 would have been due. His payment therefore brought the balance down to £237.08. Further payments of £328 became due in January and February 2025. The amounts quoted in the Council’s letters were in line with the amount Mr X and his partner owed at the time. The Council had applied Mr X’s payment of £500 to the final bill, but no further payments were made and it therefore issued a summons. We will not investigate this complaint.

Back to top

Final decision

15. We will not investigate part of Mr X’s complaint because the law prevents us from investigating matters that have been considered in court. There is insufficient evidence of fault by the Council prior to the granting of the liability order.

Back to top

Investigator's decision on behalf of the Ombudsman