Summary: Ms X complained the Council failed to apply a vulnerability marker to her council tax account despite disclosures about domestic abuse. The Council accepts it failed to apply its procedure consistently and that the service received by Ms X fell below expected standards. As a result the Council took unnecessary enforcement action and Ms X incurred extra costs. The Council has agreed a remedy which includes removing costs, a symbolic payment to Ms X and taking action in respect of her account.

The complaint

1. Ms X complained the Council failed to apply a vulnerability marker to her council tax account despite her disclosures about domestic abuse.
2. This led to unnecessary enforcement action and Ms X incurred extra costs.

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The Ombudsman’s role and powers

3. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. If there has been fault which has caused significant injustice, or that could cause injustice to others in the future we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
4. If we are satisfied with an organisation’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(1), as amended)

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How I considered this complaint

5. I considered evidence provided by Ms X and the Council as well as relevant law, policy and guidance.
6. Ms X and the Council had an opportunity to comment on my draft decision. I considered any comments before making a final decision.

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What I found

Council tax - recovery summary

7. There are laws and regulations that control how councils collect council tax payments and how they can make people pay council tax they owe. (Council Tax [Administration and Enforcement] Regulations 1992)
8. Laws and regulations also control how enforcement agents can collect money owed to the council. (The Tribunals, Courts and Enforcement Act 2007)
9. The council tax bill for the year is due on 1 April. A council will usually collect this through monthly instalments. If a person who has to pay council tax misses any instalment, the council will send them a reminder. If they still do not pay, or miss another payment, then they must pay all they owe (that is the full amount for the rest of the year).
10. Councils who want to recover unpaid council tax have to ask the magistrate’s court for a liability order against people it thinks owe it the money. Once a council has a liability order it can take action to recover the money and any court costs owed.
11. Most often councils take what is owed directly from the person’s benefits, from their wages (called getting an attachment of earnings order) or using enforcement agents. The council can decide how to recover what is owed but it can only use one method for one liability order at one time.

Enforcement agents – vulnerability

12. Agents can recover their fees from the person who owes the council money.
13. An enforcement agent may not take control of goods if the debtor is a vulnerable person and they are the only person who is at the property when the agent visits.
14. Where the debtor is a vulnerable person, the enforcement stage fee cannot be recovered unless the agent has given the debtor enough opportunity to get help and advice about what is happening. (Taking Control of Goods (Fees) Regulations 2014)
15. The law does not set out what a vulnerable person is. National Standards explain what councils and enforcement agents must do.

• Councils should remember that enforcement agents work on their behalf and are accountable for what the enforcement agent does. They must think about whether the person who owes money is vulnerable. If so, they must agree clear rules about how the enforcement agents should work.
• Enforcement agents must not wrongly say or suggest:
• they will act in ways the law does not allow;
• something will happen before they know whether they can do it;
• they have done something when they have not yet done so; or
• someone who owes money and does not let them in is guilty of a criminal offence.

16. If an agent identifies someone who owes money is vulnerable, they should tell the council and make sure they act lawfully. Agents should be aware that someone may be vulnerable but that this may not be immediately obvious. (Taking Control of Goods: National Standards and Enforcement Conduct Board standards)

Enforcement agents – calling back debts from

17. Councils should be prepared to work directly with someone who owes money at any point and can stop enforcement action at any time. They should consider doing this whenever appropriate.

The Council’s debt recovery policy

18. The Council has a debt recover policy which sets out its approach to debt recovery in a fair, ethical, inclusive and proportionate manner. It incorporates key principles to ensure residents experiencing vulnerability are identified early, protected from disproportionate action and offered support.
19. The policy sets out how the level of vulnerability the resident may be experiencing along with a list of factors that can make them vulnerable. This includes domestic or economic abuse. It says vulnerability can be identified in several ways including direct disclosure by the resident. It says where required and appropriate, officers can sensitively request evidence.
20. The policy sets out the actions that can be taken including pausing recovery or enforcement activating, delay or stop escalation to enforcement and providing additional time to pay. It also states that enforcement agents (bailiffs) must return cases immediately where vulnerability is identified.

Key facts

21. This section sets out the key events in this case and is not intended to be a detailed chronology.

22. Ms X had council tax arrears as a result of domestic abuse which included financial abuse. After separating from her partner, she had no income because she was denied universal credit. Ms X contacted the Council about her situation and was sent an income and expenditure form which she completed and posted back to the Council. The Council has never confirmed receipt of this form.
23. In March 2025 she emailed the Council after receiving a council tax summons. Ms X explained she had contacted the Council previously saying she had experienced financial abuse and asked what support could be offered. The Council noted her situation and set up a special payment arrangement of £30 per week. However, it did not contact Ms X to seek more information about her situation or treat her as vulnerable as required by its debt recovery policy.
24. Ms X had no income and so was unable to make the £30 per week payment. On 22 May the Council cancelled the special payment arrangement and in July instructed bailiffs to recover the debt. Bailiffs wrote Ms X and then visited her property in July. Ms X advised the bailiff that she was suffering domestic financial abuse.
25. The Council put the account on hold for 28 days with the special payment arrangement set to restart on 28 August. The notes on the account say this was done to give Ms X time to resolve her financial issues. The Council also sent links to an advice agency and its online council tax reduction form.
26. Ms X made a formal complaint to the Council in July. This was not upheld and so she escalated it to stage two of the Council’s complaint process. The Council said that until Ms X provided proof of her vulnerability it was unable to treat her as such. It also said it needed an income and expenditure form. It said enforcement action would not be withdrawn. It said it needed proof and that it could not call the debt back just because someone says they have been affected by abuse.
27. Dissatisfied with this response, Ms X immediately complained to the Ombudsman.

Analysis

28. In response to my enquiries on this complaint, the Council accepted there were shortcomings in how it responded to Ms X when she informed it she was experiencing domestic abuse. It says it failed to apply a procedure consistently and that the service provided fell below expected standards. I welcome the Council taking this position.
29. In line with its procedure, when vulnerability is suspected the Council should suspend the normal recovery process while it investigates the situation. It does appear that initially it may have followed this process as an income and expenditure form was sent to Ms X prior to March 2025. However there is nothing recorded on the case notes.
30. The Council received Ms X’s email dated 3 March and noted she was having payment difficulties. Despite Ms X saying she was experiencing financial abuse, it did not seek further information or request she completes an income and expenditure form. The Council continued with the recovery process by sending a summons, getting a liability order and instructing bailiffs.
31. Ms X notified the bailiffs of her vulnerability and this information was passed to the Council. Again, even though potential vulnerability was identified, this did not result in the Council following its procedure as the case was not returned by the bailiff to the Council to undertake further enquiries.
32. There were several opportunities for the Council to treat Ms X as potentially vulnerable and make further enquiries. Its repeated failure to do this is fault. If the appropriate action had been taken, then Ms X could have provided evidence of her vulnerability including evidence of her contact with children’s services and evidence that she had no income. I consider, on balance, that if the Council had made enquiries about her vulnerability that it would then have treated her as such and not instructed bailiffs. This would have meant costs would not have been added. I consider all enforcement costs should be removed from Ms X’s account.
33. I am aware that Ms X was without any income for most of 2025. She has been addressing this through rights of review and appeal with the Department for Work and Pensions and has now been awarded universal credit. She is still waiting for a decision regarding backdated entitlement. As a result, any decision on her entitlement to council tax reduction cannot be finalised until this is resolved. The Council should ensure it makes a decision on her entitlement to council tax reduction as soon as it is possible so Ms X is aware of the exact amount of her council tax arrears. It should then offer an affordable repayment schedule for any outstanding arrears.
34. When responding to Ms X’s complaint, the Council did not investigate the actions of officers who dealt with Ms X’s council tax case and so did not uphold her complaint. As a result, Ms X was forced to complain to the Ombudsman in order for the issues to be properly addressed. I note that in response to my enquiries the Council says that its complaint procedure was not fully exhausted saying the Ombudsman was contacted while internal processes were still available. However, in its stage two response dated 3 September 2025, the Council signposted Ms X to the Ombudsman indicating it considered its procedures were exhausted at that time. I am unclear why the Council has changed its position.

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Action

35. To remedy the injustice caused to Ms X as a result of the fault identified in this case, the Council will within one month of my final decision, take the following action:
• Apologise to Ms X for the fault identified. We publish guidance on remedies which sets out our expectations for how organisations should apologise effectively to remedy injustice. The organisation should consider this guidance in making the apology I have recommended;
• Remove all enforcement costs incorrectly applied to Ms X’s account;
• Make a symbolic payment of £300 to recognise the distress caused to Ms X;
• Make a payment of £200 to recognise Ms X’s time and trouble because of failings in the internal complaint investigation process; and
• Write to Ms X setting out what information it requires to evidence her vulnerability and what information it requires to assess her entitlement to council tax reduction.
36. The Council should provide us with evidence it has complied with the above actions.
37. I am not recommending any service improvements as I am satisfied the Council is already taking action to address the learning from this complaint. This includes refresher training with focus on vulnerability identification, evidence handling and escalation routes

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Decision

38. I have completed my investigation with a finding of fault for the reasons explained in this statement. The Council has agreed to implement the actions I have recommended. These appropriately remedy any injustice caused by fault.

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Investigator's decision on behalf of the Ombudsman