Summary: We will not investigate this complaint about how the Council handled the recovery of council tax debt. This is because part of the complaint is out of the Ombudsman’s jurisdiction. We are unlikely to find fault with other parts of the complaint, and the complainant has not suffered significant personal injustice.

The complaint

1. Mr X says the Council wrongly pursued a relative for council tax that was due for his late mother’s property. He says the Council took too long to contact him about the amount that was due. Mr X wants the Council to agree that no council tax was due for his late mother’s property.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)

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.
6. 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
• any fault has not caused injustice to the person who complained.

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

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How I considered this complaint

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

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My assessment

9. Mr X’s mother died in 2021 and he was a joint administrator for the estate. Mr X told the Council he would pay any council tax that was due on her property. The Council told Mr X no council tax was payable on his late mother’s account.
10. Mr X’s relative lived at the property for a short time after that. The Council explained to Mr X why it pursued his relative for council tax payment. The Council became aware in 2024 that the property had been sold. It then pursued Mr X as an administrator of the estate for the council tax.
11. The Valuation Tribunal is an independent expert body. It deals with appeals against decisions on council tax liability and council tax support or reduction The Council must do what the tribunal tells it to. I consider it would have been reasonable for Mr X to have appealed to the tribunal if he believed he was not liable for council tax or if he considered a council tax exemption or discount should have been applied to the account. We will not consider this part of the complaint about liability because it is out of the Ombudsman’s jurisdiction.
12. The Council can ask the court for a liability order. The person it thinks must pay can make their case to the court. . Any concerns about the decision to issue a liability order will be outside the Ombudsman’s jurisdiction. We cannot question the decisions of a court and so cannot investigate this part of the complaint.
13. Part of Mr X’s complaint related to the Council sending bills to his relative. It is my assessment that Mr X has not been caused a significant personal injustice in relation to the Council’s decision to pursue a third party for council tax.
14. Mr X complained the Council took too long to contact him to pursue the council tax that was owed. The Council told Mr X it was not aware the relative had moved out, or that the property was then sold. It became aware of the change in 2024, and then it sent the bill to Mr X. We are unlikely to find fault in how the Council handled the administration of the council tax bill.

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Final decision

15. We will not investigate Mr X’s complaint because part of the complaint is out of the Ombudsman’s jurisdiction. We are unlikely to find fault with other parts of the complaint, and Mr X has not suffered significant personal injustice.

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Investigator's decision on behalf of the Ombudsman