The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax recovery. This is because further investigation would not lead to a different outcome.
The complaint
Miss X complained the Council wrongly took enforcement action against her for unpaid council tax when she had informed the council of her change of circumstances. She said this has caused a large amount of stress and had a negative impact on her finances. She wanted the Council to reduce the amount of money owed due to their failings.
The Ombudsman’s role and powers
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 further investigation would not lead to a different outcome. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
How I considered this complaint
I considered information provided by Miss X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Miss X complained the Council took enforcement action against her for unpaid council tax from 2023. Miss X said she informed the Council of her change in circumstances in 2023.
In its complaint response, the Council explained to Miss X the council tax debt related to a period in 2023 before she sold her property. It clarified that although Miss X had informed the Council the property was empty during this period, this did not mean the property was exempt from council tax.
The Council said it had sent Miss X a council tax bill in May 2023 but received no payment. The Council said it issued a reminder and a final notice to Miss X before it issued a Court summons for the outstanding council tax. The Council said it did not receive any letters returned from Miss X, so it must assume they were delivered. The Council passed Miss X’s debt to an Enforcement Agency in 2025.
In its Complaint response, the Council apologised to Miss X for missing two opportunities in 2023 and 2025 to clarify the council tax owed. It agreed to recall the debt from the Enforcement Agency and waived the enforcement costs. It also offered Miss X a payment plan so she could pay the debt over a longer period.
We will not investigate this complaint because further investigation will not lead to a different outcome. The Council apologised for missed opportunities to clarify the council tax debt, recalled the debt from the Enforcement Agency and offered Miss X a payment plan.
Final decision
We will not investigate Miss X’s complaint because further investigation would not lead to a different outcome.
Investigator's decision on behalf of the Ombudsman