Summary: We will not investigate this complaint about council tax benefits, exemptions and discounts. This is because the complaint does not meet the tests in our Assessment Code on how we decide which complaints to investigate – specifically, the complaint is late.

The complaint

1. The complainant, Ms X, says the Council has, for many years, failed to properly assess her council tax in relation to benefits, exemptions and discounts.

Back to top

The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)

Back to top

How I considered this complaint

4. I considered information provided by Ms X and the Council. This includes the complaint correspondence. I also considered our Assessment Code.

Back to top

Final decision

5. Ms X complained to the Council about her council tax. The Council responded and signposted Ms X to us in April 2023 if she was dissatisfied with the response. Ms X complained to us in October 2024 and referred to events since April 2023.
6. We will not investigate this complaint because it is late. I considered whether to accept a late complaint but decided there is no good reason to do so. My reasons include that, despite some health issues, Ms X works and I have not seen anything to suggest she was prevented from complaining to us within 12 months. She has continued to correspond with the Council.
7. Ms X can make a new complaint to the Council if she is unhappy with what has happened since April 2023.

Back to top

Investigator's decision on behalf of the Ombudsman