Summary: We will not investigate this complaint about council tax. We cannot investigate matters that are part of court proceedings. We will not investigate the discount decision as it is reasonable to expect Ms X to appeal. The Council has not had an opportunity to investigate Ms X’s complaint about recent matters, and we will not investigate it.

The complaint

1. Ms X complains the Council
• Was wrong to issue a summons in late 2025.
• Is wrong to pursue arrears from before 2024 because she has paid.
• Failed to apply a single person discount.
• Is wrong to pursue council tax arrears from 2024 which she says she has paid.

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The Ombudsman’s role and powers

2. 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)
3. 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).
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. The law says we cannot normally investigate a complaint unless we are satisfied the organisation knows about the complaint and has had an opportunity to investigate and reply. However, we may decide to investigate if we consider it would be unreasonable to notify the organisation of the complaint and give it an opportunity to investigate and reply. (Local Government Act 1974, section 26(5), section 34(B)6).

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How I considered this complaint

6. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

7. We cannot investigate Ms X’s complaint about a summons in late 2025. This is because the summons and liability order hearing are part of court proceedings. We cannot investigate these matters as the law doesn’t allow us to.
8. We cannot investigate the arrears from before 2024 because these are subject to a charging order. This is a court process which includes set aside proceedings. We cannot investigate court proceedings.
9. We will not investigate Ms X’s complaint that the Council failed to apply a single person discount. This is because it is reasonable to expect Ms X to appeal to the Valuation Tribunal if she disagrees with the Council’s decision the discount.
10. We will not investigate Ms X’s complaint about the Council’s handling of council tax arrears from 2024. The Council has not had an opportunity to respond to Ms X’s complaint in accordance with its procedure. It is reasonable to expect Ms X to pursue her complaint with the Council and raise it with the Ombudsman if she remains dissatisfied.

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Final decision

11. We will not investigate Mr X’s complaint because we cannot investigate court proceedings. It is reasonable to expect Ms X can appeal the discount decision.

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Investigator's decision on behalf of the Ombudsman