The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s decision to start enforcement action for unpaid council tax against Mr X. This is because the Council has agreed to remedy this part of the complaint by making Mr X aware of his right of appeal to the Valuation Tribunal. We will also not investigate the Council’s delay in billing Mr X for several years. This is because an investigation into this part of the complaint would be unlikely to find fault with the Council’s actions.
The complaint
Mr X complained the Council took several years to bill him for council tax and used enforcement action to recoup the debt. He said this caused him distress and anxiety.
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: there is not enough evidence of fault to justify investigating.
(Local Government Act 1974, section 24A(6), as amended, section 34(B)) 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) 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 Mr X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X complained the Council did not send him a bill for council tax for several years and then took enforcement action against him for unpaid council tax. He said he was a student during the period it is requesting payment for and should have been exempt for this time. He said it was unfair and unreasonable for the Council to expect him to pay the debt now.
The Council explained the Valuation Office Agency did not list his property for council tax until recently and this was when it set his council tax account up. The Council began enforcement action when it did not receive payment and requested a student certificate to show the period he was exempt for along with details of his tenancy.
Mr X remains unhappy and wants us to find the Council at fault for holding him responsible for unpaid council tax during periods when he was a student. The evidence shows the Council did not make Mr X aware of his right to appeal his liability. The Council has agreed to remedy this part of the complaint by doing so now.
With regards to the remaining period the Council is holding Mr X liable for, there is no evidence the delay in listing his property for council tax was caused by fault on the Council’s part. The Council is entitled to pursue Mr X for unpaid council tax in the absence of evidence showing he is not liable for it. An investigation into this matter would be unlikely to result in finding fault with the Council’s actions.
Final decision
We will not investigate this complaint about the Council’s decision to start enforcement action for unpaid council tax against Mr X. This is because the Council has agreed to remedy this part of the complaint by making Mr X aware of his right of appeal to the Valuation Tribunal. We will also not investigate the Council’s delay in billing Mr X for several years. This is because an investigation into this part of the complaint would be unlikely to find fault with the Council’s actions.
Investigator's decision on behalf of the Ombudsman