Summary: We will not investigate this complaint about the Council amending a council tax account due to changes in council tax support. It was reasonable for Mr X to appeal to the Valuation Tribunal which is the proper body to determine liability disputes. We cannot investigate the Council issuing a summons which Mr X says is for the wrong amount. This is the commencement of court proceedings and we have no jurisdiction to investigate.

The complaint

1. Mr X complained about the Council issuing a revised council tax bill which removed his previous full council tax support and left him liable to pay over £1,400 for the full financial year. He says the issue of a revised bill was unlawful and it should apply the original nil payment demand. He also says the council issued a summons for the incorrect amount and did so after he complained to the Ombudsman for a review of his case.

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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 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)

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How I considered this complaint

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

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My assessment

7. Mr X says the Council issued an amended council tax bill for the year 2025/26 after it had initially issued a bill showing a nil demand due to full council tax support. The Council told him that he had provided income and expenditure details in relation not the previous year’s arrears and this had an effect on his current billing, which resulted in the removal of the support.
8. The Council issued a new annual bill and when Mr X did not make payment he lost his discretionary instalment facility and was required to pay the full amount. He complained about this and the liability demanded. The Council reviewed his case but decided that the bill was correct based on his information and that from the Department for Work and Pensions.
9. It advised him about his right to appeal to the Valuation Tribunal in June but Mr X did not appeal. He complained to us in October. Following his complaint the Council issued him with a summons which he says was unreasonable once he had complained to us.
10. Mr X had not paid and had not appealed to the Tribunal and so the Council started court action because it has a duty to recover unpaid council tax. We cannot investigate complaints about council tax liability once court action has commenced with the issue of a summons. It was reasonable for Mr X to appeal to the Tribunal once he had been advised of this and been given the contact details. Only the Valuation Tribunal can determine whether council tax liability or council tax support decisions are correct.

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Final decision

11. We will not investigate this complaint about the Council amending a council tax account due to changes in council tax support. It was reasonable for Mr X to appeal to the Valuation Tribunal which is the proper body to determine liability disputes. We cannot investigate the Council issuing a summons which Mr X says is for the wrong amount. This is the commencement of court proceedings and we have no jurisdiction to investigate.

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Investigator's decision on behalf of the Ombudsman