Summary: We will not investigate this complaint about backdated council tax liability. Miss X could have used her right to appeal to the Valuation Tribunal, and an investigation would not lead to a different outcome.

The complaint

1. Miss X complains the Council sent her a large council tax bill, backdated for the previous two years. Miss X says this was despite her paying consistently throughout that time and being on a low income. Miss X says the Council has miscalculated and the arrears are due to the Council’s own errors.
2. Miss X also complains the Council took enforcement action to recover the debt while she was trying to have the matter resolved.
3. Miss X says the Council’s actions have impacted her mental and physical health. She wants the Council to correct its calculations and remove any charges resulting from the Council’s mistakes.

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The Ombudsman’s role and powers

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. 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)
6. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
7. 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 further investigation would not lead to a different outcome or we cannot achieve the outcome someone wants. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

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

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My assessment

10. The Council adjusted the amount of Council Tax owed by Miss X after it received information from the Department of Work and Pensions. The adjustment accounted for previous financial years. Miss X disputes the Council’s calculations of her liability and her council tax support.
11. Miss X had a right of appeal to a Valuation Tribunal against council tax liability or council tax reduction decisions. The tribunal is an independent body which can determine any dispute about such decisions. There are time limits on lodging an appeal but if a person misses the time limit due to circumstances outside their control, they may put in a late appeal to the Tribunal. The Council signposted Miss X to the tribunal. I see no reason Miss X could not have appealed, so the complaint about Miss X’s liability and council tax support is out of jurisdiction.
12. Miss X contacted the Council several times about the new debt. She complains that whilst she was trying to come to a resolution, the Council issued a summons and got a Liability Order. The Council then added the costs of these actions to her debt.
13. The Council has now removed the summons and liability costs, and offered to arrange a payment plan with Miss X. Further investigation by us would be unlikely to lead to a different outcome. The Council is entitled to pursue the Council tax debt, and a payment plan is what we would expect it to offer.

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Final decision

14. We will not investigate Miss X’s complaint. It would have been reasonable for her to appeal to the Valuation Tribunal, and an investigation is unlikely to lead to a different outcome.

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Investigator's decision on behalf of the Ombudsman