Summary: We will not investigate Miss X’s complaint about council tax and recovery action taken by the Council. This is because there is not enough evidence of fault to justify an investigation.

The complaint

1. Miss X complains the Council notified about Council tax she owes two years after she left a property. She also complains about the Council’s decision to take recovery action and says the charges should be waived.

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The Ombudsman’s role and powers

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

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How I considered this complaint

3. I considered information provided by the complainant and the Council.
4. I considered the Ombudsman’s Assessment Code.

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My assessment

5. Ms X was a tenant in a property from August 2022 until April 2023. In August 2023 the Council said it was contacted by Ms X’s landlord and then it notified the Valuation Office Agency about Miss X’s property.
6. The Valuation Office Agency set the property banding in 2024. The Council said it did not have a forwarding address for Miss X. It sent a letter to property hoping it might be forward to Miss X by the landlord. In December 2025 it established Miss X’s forwarding address and sent her a bill.
7. Miss X complains the Council should have notified her earlier about the council tax. I will not investigate this complaint. The Council followed procedures to establish a forwarding address for Miss X and sent her a bill as soon as it became aware of her address.
8. Miss X complains about the Council taking recovery action. Miss X accepts she lived at the property. Miss X is therefore liable for the debt. The Council has a legal duty to collect council tax. It placed a hold on the account for three weeks after issuing the bill to allow Ms X to apply for benefits and discounts. It also offered to arrange a repayment plan. The organisation followed the appropriate procedures when making this decision and I cannot therefore criticise it.

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Final decision

9. We will not investigate Miss X’s complaint about council tax and recovery action taken by the Council. This is because there is not enough evidence of fault.

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Investigator's decision on behalf of the Ombudsman