Summary: We will not investigate Mr X’s complaint about a council tax billing matter as there is not enough evidence of fault. We will not investigate Mr X’s complaint about the Council’s refusal to apply a 25% single person discount as it would be reasonable for Mr X to appeal against its decision.

The complaint

1. The complainant, Mr X, complains the Council threatened him with court action for non-payment of council tax and refused to apply a 25% single person discount to his account.

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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 effect on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start an investigation if the tests set out in our Assessment Code are not met. (Local Government Act 1974, section 24A(6), as amended)
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (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.

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How I considered this complaint

5. I considered information provided by Mr X and the Council.
6. I considered the Ombudsman’s Assessment Code.

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Background

7. Mr X contacted the Council in early 2021 to advise he had sold his property and moved out of the area. He confirmed the date of sale as 17 December 2020. The Council re-calculated his council tax liability, resulting in a credit on the account of £247.27, and issued Mr X a refund for this amount.
8. When the new owners moved into the property they advised the Council the sale had in fact not completed until January 2021. The Council therefore issued Mr X a bill for £91.27 for the period from 17 December 2020 to January 2021.
9. Mr X did not receive the Council’s initial bill sent in February 2021. He received its reminder, sent in April 2021, which advised about the possibility of legal action in the event the bill remained unpaid and contacted the Council for an explanation.
10. There is no question that the information Mr X provided initially was incorrect but Mr X believes it should have sent further notices about the bill before threatening action to recover the debt. He also believes the Council should have applied a 25% single person discount for the period between 17 December 2020 and January 2021.

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My assessment

11. It was not fault for the Council to bill Mr X for council tax when it received notification from the new owner that the information Mr X provided was incorrect. Council tax is public money and the Council has an obligation to collect it. The Council could not hold the new owner responsible for council tax before they purchased the property and it therefore had to bill Mr X.
12. While Mr X did not receive the initial bill we could not say this was due to any fault by the Council. Mr X relied on redirection by the postal service and it is likely, on balance, that non-delivery is the result of issues with this process. In any event, the Council agreed to waive the summons fees and the bill has now been paid.
13. The Council has explained to Mr X that he is not entitled to the 25% single person discount because he was not living at the property between 17 December 2020 and January 2021; Mr X’s complaint to the Council confirms this. There is no evidence of fault in the way the Council reached its decision but if Mr X disagrees with it, it would be reasonable for him to appeal to the Valuation Tribunal.
14. Mr X is also unhappy with the way the Council dealt with his complaint. But it is not a good use of public resources to look at the Council’s complaints handling if we are not going to look at the substantive issue complained about. We will not therefore investigate this issue separately.

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Final decision

15. We will not investigate this complaint. This is because there is no evidence of fault by the Council and Mr X has a right of appeal to the Valuation Tribunal which it would be reasonable for him to use.

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Investigator's decision on behalf of the Ombudsman