The Ombudsman's final decision
Summary: We cannot investigate this complaint about the Council pursuing enforcement of unpaid council tax liability from 2017-18. The Council has taken court action and obtained liability orders in the magistrates court for this debt.
The complaint
Mr X complained about the Council taking court action against him for council tax liability in 2027-18. He says he was not liable for the council tax at this address and notified the council that he had left early in the period he has been billed for.
The Ombudsman’s role and powers
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that the Council employed enforcement agents to recover unpaid council tax which he says he is not liable for. The liability period covers February 2017 to September 2018. The Council told him that it has no record of his leaving the address in that period in which he submitted a tenancy agreement for a benefits claim.
Mr X believes the debts are not recoverable because they relate to a period outside the statute of limitations. The Council says this is not the case because the liability orders were obtained within six years of the bills being issued and are therefore not subject t time limits for recovery. It has returned the case from enforcement agents to allow Mr X to provide more information about possible discretionary relief and his tenancy occupation.
We cannot investigate complaints about matters which have been subject to court proceedings. In the case of council tax debts this applies from the serving of a summons through to obtaining orders from the magistrates court.
If Mr X had complained to us before the summonses and orders were issued we would have advised him to appeal the liability for the tax to the Valuation Tribunal which is the body responsible for deciding liability disputes.
Final decision
We will not investigate this complaint about the Council pursuing enforcement of unpaid council tax liability from 2017-18. The Council has taken court action and obtained liability orders in the magistrates court for this debt.
Investigator's decision on behalf of the Ombudsman