LGO (Local Government & Social Care Ombudsman) Upheld

Sheffield City Council

24-021-245 · Benefits And Tax › Council Tax · Decision date: 25 March 2025 · View Sheffield City Council scorecard

Full Decision

The Ombudsman's final decision

Summary: We will not investigate this complaint about Council tax enforcement because the matter has been remedied.

The complaint

Mr X complains that the Council commenced enforcement action against him for non payment of Council tax despite his student exemption.

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 or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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 took legal proceedings against him for non payment of Council tax despite his student exemption.

The Council says that a bill was issued against him in November as his name did not appear on the student list for the accommodation (making him liable). In the absence of evidence provided to the contrary the Council issued two reminders followed by a summons in February 2025.

A student exemption certificate was then supplied by Mr X and the Council accepted this and withdrew the summons and all associated costs.

I am satisfied that this is a remedy to the complaint and there are no grounds to investigate this matter further.

Final decision

We will not investigate Mr X’s complaint because the matter has been remedied.

Investigator's decision on behalf of the Ombudsman