Summary: We will not investigate this complaint about Mr X’s council tax liability. Mr X has the right to appeal the Council’s decision to the Valuation Tribunal. It is unlikely an investigation could add to the Council’s response in relation to the remaining issues complained about.

The complaint

1. Mr X complains that the Council mishandled his council tax bill. Mr X says there was a three-year delay before he received the council tax bill and was told about the arrears on his council tax account. Mr X says that he would have resolved the issue sooner had he been aware, but he did not receive a single reminder from the Council.

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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 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 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

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

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My assessment

9. Mr X moved into a property in January 2022. The landlord told the Council that Mr X was living in the property in August 2022. The Council asked for further information so it could confirm council tax liability, but this was not provided and the Council did not follow up. In August 2024, the landlord confirmed Mr X was still at the property and the necessary information to confirm council tax liability was provided in April 2025. The council tax was backdated to when Mr X moved into the property and a bill was sent to Mr X for the outstanding amount.
10. Mr X says he believed council tax was included in the amount he paid for the property. However, any dispute about liability can be appealed to a Valuation Tribunal, and I consider it is reasonable for Mr X to use that right of appeal.
11. Mr X has complained about how long it took the Council to contact him and send a council tax bill. He has asked the Council to write off his council tax because of delays and his circumstances, or to allow exemptions.
12. The Council is entitled to recoup historic debt owed on a council tax account. However, it has apologised for the delays and for not providing an explanation before sending Mr X a council tax bill. It has asked Mr X for additional information so it can apply a single person discount to his account. It has also explained how he can apply for other possible discounts and exemptions. The Council has offered to arrange a payment plan. I consider it unlikely that an investigation by the Ombudsman could add to this response.

Final decision

13. We will not investigate Mr X’s complaint because he has the right to appeal to the Valuation Tribunal. It is unlikely that an investigation would add to the Council’s response in relation to the remaining issues complained about.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman