The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council issuing Mr X with two Council Tax bills during a Council Tax billing year. There is nothing we can achieve by investigating.
The complaint
Mr X is unhappy he received a Council Tax bill for the year 2026/2027, at the usual time in March, before the start of the financial year. Mr X says the Council sent him a second amended bill in July 2026. Mr X says this has happened before. Mr X wants the Council to issue him with only one bill rather than two in any billing year.
The Ombudsman’s role and powers
We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken. (Local Government Act 1974, section 24A(7), as amended)
How I considered this complaint
I considered information provided by the complainant and I considered the Ombudsman’s Assessment Code.
My assessment
For Council Tax billing, the financial year begins on 1 April. Where a person is liable for Council Tax, the Council will send them a bill in March each year, setting out their bill and instalments for the forthcoming year.
If a person is also in receipt of Council Tax discounts and exemptions, the Council may become aware of a change in that person’s circumstances at any point in that year. Where this change may affect their entitlements, the Council must send that person an amended bill, notifying a person of a change to their bill and liability for that financial year. This may include where a person’s bill has increased or decreased.
On the evidence Mr X sent to us, the Council has notified Mr X of a change in his entitlements to a discount and has issued an amended bill in July 2026, for that year. Therefore, the Council’s actions are appropriate, and we could not direct it to provide Mr X with only one bill, because the Council is properly following billing guidance here.
Final decision
We will not investigate Mr X’s complaint because there is nothing we can achieve as we are satisfied with the Council’s actions.
Investigator's decision on behalf of the Ombudsman