North Norfolk District Council (24 022 065)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 29 Jun 2025
The Ombudsman's final decision:
Summary: We will not investigate Mrs X’s complaint about Council Tax and Non-domestic rates liability. This is because parts of the complaint has been considered in Court proceedings and the law does not allow us to investigate in these circumstances. And parts of the complaint about billing faults are late and there are no good reasons why they could not have been made sooner.
The complaint
- Mrs X complained the Council made an incorrect decision in making her liable for backdated Council Tax and Non-domestic rates (NDR). She said the actions of the Council have left her distressed, at risk of homelessness and damaged the business interests of her and her family.
The Ombudsman’s role and powers
- We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
- 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)
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mrs X complained the Council made the wrong decision in making her liable for Council Tax and NDR. As the Council has taken court action this is not something we can consider.
- We will not look at any billing or administrative issues from before Court action. Mrs X was aware of those issues for more than 12 months since before she complained to us. There are no good reasons why she could not have raised them with us earlier and therefore, I will not exercise discretion to consider these matters now.
- Mrs X complained about Enforcement Agents working on behalf of the Council. We will not look these issues as this was also more than 12 months before Mrs X brought her complaint to us and there are no good reasons why she could not have raised them with us earlier.
Final decision
- We will not investigate Mrs X’s complaint because parts of the complaint have been subject to Court proceedings and the law does not allow us to look at court action. And other parts of the complaint are late and there are no good reasons why they could not have been made sooner.
Investigator's decision on behalf of the Ombudsman