Summary: We will not investigate this complaint about Council Tax liability. It was reasonable for Mr X to appeal to the Valuation Tribunal which is the proper authority to decide council tax liability.

The complaint

1. Mr X complains about the Council’s handling of his council tax account from 2021. Mr X says the Council are enforcing recovery action against him without a liability order, which has led to deductions in his benefits. Mr X says administrative errors for periods where he was exempt from paying council tax has led to further incorrect billing.
2. Mr X says he has raised the issues with the Council over several years but the matter remains unresolved. He says he has suffered distress and anxiety because of the Council’s actions. Mr X wants the Council to apologise and provide a financial remedy for the distress caused. He wants the enforcement action on his account to stop.

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The Ombudsman’s role and powers

3. 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 do not start an investigation if we decide the tests set out in our Assessment Code are not met. (Local Government Act 1974, section 24A(6), 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 cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)

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How I considered this complaint

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

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My assessment

9. The Council obtained a liability order in November 2025 for unpaid Council Tax in the 25/26 year. Mr X disputed the amount as he had moved address. The Council amended the bill accordingly to the correct date, reducing the total amount owed based on information it received from Mr X’s landlord.
10. Mr X disputes the liability. He can appeal to the Valuation Tribunal about this and there are no good reasons for him not to do so.
11. There is not enough evidence of fault to suggest the Council has wrongly billed Mr X at any stage. Where it has made a decision he may dispute, such as Council Tax Reduction, it has advised him of his right to appeal.
12. Mr X complained to us about a liability order issued in July 2021. The money owed under this liability order is complete. We have not considered this part of Mr X’s complaint as there was no good reason for him not to bring it to our attention earlier. This part of the complaint is late. Paragraph 6 of this decision statement applies.
13. Mr X complained to us about housing benefit overpayment recovery from his landlord in 2021. This part of the complaint is late. Paragraph 6 of this decision statement applies.

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Final decision

14. We will not investigate Mr X’s complaint because he has a right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman