Summary: We will not investigate Mr X’s complaint about the Council’s handling of his council tax account. If he disputes his council tax liability, he has a right of appeal to a tribunal. Further investigation would not lead to a different outcome and any dispute about payments made by Mr X to his landlord is a private matter.

The complaint

1. Mr X complains about the Council’s handling of his council tax account. He says the Council delayed updating his council tax liability, failed to respond to his communication about the matter and is now unfairly pursuing him for the debt.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of third parties, such as Mr X’s landlord. (Local Government Act 1974, sections 25 and 34(1), 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:

• we could not add to any previous investigation by the organisation, or
• further investigation would not lead to a different outcome.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

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

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My assessment

8. In its final complaint response, the Council confirmed its position that it considers Mr X liable for the council tax at his property since May 2023. It correctly signposted him to the Valuation Tribunal, if he disputed this. We will not investigate Mr X’s council tax liability. If Mr X disputes his liability, it is reasonable for him to appeal to the Valuation Tribunal.
9. The Council has accepted there was a delay updating his liability and that it did not respond to some of his communications about the matter in 2023 and 2024. It offered to recall the debt from its enforcement agents, remove court fees and allow Mr X to repay the debt directly. It apologised to him for the poor communication and offered him £50 in recognition of the distress caused. It also stated it would review its processes to learn from his complaint.
10. We will not investigate this. Despite the communication errors and the delay updating Mr X’s council tax account, Mr X appears to have been aware that he was responsible for the council tax from the date he moved into the property. Any delay applying his liability does not change the council tax Mr X is responsible for and if he disputes his liability, he would need to appeal to the Valuation Tribunal. The offer to recall the debt from its enforcement agent and remove fees, and the apology and symbolic payment for failing to respond to some of his communication is a suitable remedy for any distress caused. It is unlikely an investigation by us would lead to a different outcome or achieve anything more.
11. Mr X also states he made a payment to his landlord, which his landlord then used to pay the council tax for the property for the year 2023/24. We cannot investigate this. We cannot investigate his landlord’s actions or any matters related to his landlord’s council tax liability or account. Any dispute between Mr X and his landlord is a private matter between them. If Mr X considers his landlord owes him money, it is open to him to raise this with his landlord and if dissatisfied with the response, pursue the matter through the courts.

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Final decision

12. We will not investigate Mr X’s complaint because he has a right of appeal to a tribunal if he disputes his council tax liability, an investigation would not lead to a different outcome and any dispute about payments made by Mr X to his landlord is a private matter.

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Investigator's decision on behalf of the Ombudsman