Summary: We will not investigate this complaint about the liability for council tax and the dispute about the arrears on an account. This is because the complaint is late and there is no good reason to exercise discretion.

The complaint

1. Mr X complains the Council is pursuing him for Council tax from 2020 to 2022 despite the property being uninhabitable pending building works. He also complains it was wrong to send tax documents to that address.

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The Ombudsman’s role and powers

2. 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)

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How I considered this complaint

3. I considered information provided by Mr X and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

4. I will also not start an investigation because this is a late complaint. Mr X has been aware of these issues since 2020 and did not complain to us until January 2025. I have not seen any good reason to exercise discretion to investigate.

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Final decision

5. We will not investigate Mr X’s complaint because it is late.

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Investigator's decision on behalf of the Ombudsman