North Norfolk District Council (25 024 292)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 10 Jun 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about how the Council managed Mr X’s Council Tax account after he fell into arrears. It was reasonable for Mr X to appeal this at Tribunal. We cannot investigate Mr X’s complaint that the Council ignored a High Court ruling to adjourn legal action in relation to Mr X’s company. Mr X has sought a remedy in Court which means we cannot investigate.
The complaint
- Mr X complains the Council served legal documents to an incorrect address for Council Tax debts and obtained liability orders unlawfully. He says this prevented him from challenging them.
- He also complains the Council ignored a High Court ruling to adjourn legal action to wind-up his company.
- Mr X says this caused unnecessary reputational harm to his company.
The Ombudsman’s role and powers
- 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)
- The courts have said that where someone has sought a remedy by way of proceedings in any court of law, we cannot investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X is unhappy with actions the Council took when it served him legal documents for non-payment of Council Tax on several properties he owned. He says the Council served some of the documents to the wrong address and he denies liability.
- Even if it was the case Mr X was unaware of the issue until after the liability orders had been served, it was open to him to appeal to Tribunal if he believed he was not liable. He would also have been able to challenge how the Council served any notices or orders as part of that action. Therefore, Mr X had an alternative route to achieving a resolution to his complaints and it was reasonable for him to us it. Therefore, we will not investigate.
- The Council subsequently began legal action to wind-up Mr X’s company for non-payment of debts. Mr X challenged this in the High Court and says the Council ignored the Court’s ruling.
- We cannot investigate this complaint because Mr X has sought a remedy in court.
Final decision
- We will not investigate some of Mr X’s complaints because he had a right of appeal to a Tribunal. We cannot investigate his other complaints because he has sought a remedy in the courts.
Investigator's decision on behalf of the Ombudsman