Summary: Ms X complains about summons’ for Council Tax arrears issued by the Council. We have concluded our investigation having not made a finding of fault. We did not find evidence of fault with how the Council allocated payments made by Ms X, and subsequently did not find fault with the Council’s decision to issue a summons. Further, we did not find fault with the Council’s decision to withdraw the summons. Whilst we acknowledge the Council’s decision to withdraw the summons on the day of the hearing would have been inconvenient to Ms X, we cannot criticise decisions made properly, nor make recommendations for the Council to award a remedy.

Summary: We will not investigate this complaint about the Council’s handling of Ms X’s Council Tax accounts. This is because past events fall outside our jurisdiction due to the passage of time and because Ms X would have had appeal rights to the Valuation Tribunal to challenge her Council Tax liability.

Summary: We will not investigate this complaint about a Council tax completion notice because there is a right of appeal to a Valuation Tribunal.

Summary: We will not investigate this complaint about liability for Council tax as there is a right of appeal to a Valuation Tribunal. The Council’s enforcement is not fault.

Summary: We will not investigate this complaint about benefits. As Mr X has appealed to tribunals, we cannot consider how much housing benefit and council tax reduction he should receive. It is more appropriate for the courts to decide whether Mr X should receive compensation. Other points seem peripheral without good enough reason for us to investigate them.

Summary: We will not investigate this complaint about Mrs X’s business not receiving business rates relief in 2022/23. This is mainly because there is not enough evidence of fault by the Council.

Summary: We will not investigate this complaint about an unsuccessful council tax payment. This is because there is insufficient evidence of fault by the Council.

Summary: We will not investigate this complaint about student exemption for Council tax as there is a right of appeal to a Valuation Tribunal.

Summary: We will not investigate this complaint about council tax liability as Mr X can appeal against it to the Valuation Tribunal.

Summary: We will not investigate this complaint that the Council has wrongly decided a flat is a House of Multiple Occupation and made the complainant liable for the council tax. This is because the complainant can appeal to the Valuation Tribunal.