Summary: We will not investigate Ms X’s complaint about the Council’s council tax enforcement. This is mostly because it is reasonable for her to use her right of appeal to the Valuation Tribunal.

The complaint

1. Ms X complains about the Council’s council tax enforcement against her. She says the Council is pursuing her for council tax she is not liable for and that its actions amount to harassment. She also complains the Council:
• prevented her from engaging in the legal process and defending herself;
• has not paid her a County Court Judgment (CCJ) she has against it;
• breached her privacy and failed to keep proper records.
2. Ms X says the matter has caused her anxiety and distress. She wants the Council to apologise and compensate her for the distress caused. She also wants the Council to pay the CCJ payment it owes her, to correct her records and to stop contacting her.

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The Ombudsman’s role and powers

3. 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, or
• there is another body better placed to consider this complaint, or
• there is no worthwhile outcome achievable by our investigation.

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

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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. We may decide to investigate if we consider it would be unreasonable to expect the person to use this right but cannot investigate if the person has already used it. (Local Government Act 1974, section 26(6)(a), as amended)
6. The Valuation Tribunal considers appeals about council tax liability.
7. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)

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How I considered this complaint

8. I considered information provided by Ms X and the Council.
9. I also considered the Ombudsman’s Assessment Code.

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My assessment

10. Ms X complained to the Council that it was pursuing her for council tax she was not liable for. The Council confirmed a new individual was registered as the liable party for council tax from mid-2025 and advised that it would issue a new bill to reflect this change.
11. I am satisfied the Council has taken steps to correct its records and billing. If Ms X disagrees with the outstanding liability prior to mid-2025, then it is reasonable for her to appeal to the Valuation Tribunal. I see no reason to suggest that it is unreasonable for her to appeal, and therefore I will not investigate this aspect of her complaint.
12. The Council’s enforcement action is arguably too closely linked to the issue of liability, which Ms X can appeal. In the absence of any ongoing appeal, the Council is entitled to take enforcement action in relation to unpaid council tax. There is not enough evidence of fault on this point to justify us investigating.

Access to Legal Process

13. Ms X complains the Council prevented her from accessing legal proceedings in 2022. This aspect of her complaint is late. I see no good reason why she could not have complained to us sooner and therefore I will not investigate this aspect of her complaint. In any event, any complaint about this is a matter for the Courts, not the Council.

CCJ payment

14. The Council says it issued Ms X a cheque for the CCJ payment however as the cheque was uncashed it was cancelled. The Council has since asked Ms X for her bank details to make payment.
15. As the Council remains open to make payment to Ms X, there is no worthwhile outcome from our investigation.

Alleged privacy breaches

16. Ms X’s complaints about any alleged privacy breaches or failure to keep proper records are better placed with the Information Commissioner’s Office (ICO). The ICO considers complaints about alleged privacy breaches and mishandling of personal information. Therefore, I will not investigate this aspect of Ms X’s complaint.

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Final decision

17. We will not investigate Ms X’s complaint mostly because it is reasonable for her to use her right of appeal to the Valuation Tribunal. We will not investigate the other issues for the reasons set out above.

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Investigator's decision on behalf of the Ombudsman