Summary: We will not investigate this complaint about the Council’s handling of Mr Y’s Council Tax account because there is insufficient evidence of fault in the Council’s actions.

The complaint

1. Mr Y complains about the Council’s handling of his Council Tax account, and the Council’s decision to pursue outstanding Council Tax arrears.

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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. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
3. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
4. 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)
5. 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

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

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My assessment

8. The Council sent Mr Y his 2022-2023 Council Tax bill in March 2022, which outlined his instalment plan to be paid monthly by cash. It included one payment of £207.21, followed by nine payments of £210. This totalled Mr Y’s yearly Council Tax bill of £2097.21.
9. Mr Y set up a Direct Debit, and the Council sent a revised bill to him some weeks later. The new bill outlined Mr Y’s instalment plan to be paid monthly by Direct Debit, which was ten payments of £189. The bill also highlighted an additional payment to be made in line with the previous cash instalment plan, which was £207.21. This totalled Mr Y’s yearly Council Tax bill of £2097.21.
10. Mr Y did not pay the cash payment of £207.21. He says he believed setting up a Direct Debit would ensure his Council Tax bill was paid in full.
11. The Council sent Mr Y a notice of arrears in May 2025 for £207.21. Mr Y complained to the Council about this, and it explained the arrears was regarding the unpaid cash payment from his 2022-2023 Council Tax bill.
12. The Council acknowledged the confusion caused and accepts that the wording of its documents sent to Mr Y could have been clearer. It said the £207.21 instalment remained payable under the original cash instalment plan because the Direct Debit was set up after the bill had already been issued. The Council remains of the view that Mr Y is liable for the outstanding arrears. It offered Mr Y different payment options to address this.
13. Whilst I acknowledge the frustration this has caused Mr Y; there is insufficient evidence of fault in the Council’s actions to warrant an investigation by the Ombudsman. The Council has a right to pursue unpaid Council Tax, and it has explained how the outstanding amount was calculated.
14. If Mr Y believes he is not liable for the Council Tax arrears, he can appeal to the Valuations Tribunal.

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Final decision

15. We will not investigate Mr Y’s complaint because there is insufficient evidence of fault in the Council’s actions to warrant an investigation by the Ombudsman.

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Investigator's decision on behalf of the Ombudsman