Summary: We will not investigate Ms X’s complaint about the Council’s refusal to complete a review of historic council tax accounts. There is insufficient evidence of fault to warrant an investigation. We have already considered and decided a complaint about historic council tax accounts so cannot investigate again.

The complaint

1. Ms X complains the Council has refused to complete a review of her historic council tax accounts to check her eligibility for exemptions or discounts. She says the matter is causing her distress and financial loss. She wants the Council to review her council tax accounts from 2014 onwards and where eligible, apply the appropriate exemption or discount.

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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)
3. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide there is not enough evidence of fault to justify investigating.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Ms X complained to the Council in February 2023 about her historic council tax accounts. The Council reviewed her accounts and explained what discounts it had applied in previous years. It said if she felt she qualified for further exemptions from 2014 onwards she would need to make a new application and provide the required evidence.
7. Ms X was dissatisfied with this response and brought the complaint to us in October 2024 (case reference: 24 011 509). We decided we could not investigate as the complaint was late.
8. Ms X complained to the Council again in December 2024 and asked it to review her council tax account. In its complaint responses, the Council said it had reviewed her council tax accounts since March 2023. It was satisfied it had correctly applied all eligible reductions and discounts.
9. We will not investigate this complaint as there is insufficient evidence of fault. The Council has already considered her historic council tax accounts following her complaint in 2023 and we would not find fault with a decision not to consider the period before April 2023 again. It has appropriately reviewed her account since April 2023 and is satisfied all eligible discounts and exemptions are applied. There is insufficient evidence of fault to warrant an investigation.
10. We cannot investigate the historic matters. We have already considered a complaint about historic council tax and decided it was late. We cannot consider the same matter twice.

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Final decision

11. We will not investigate Ms X’s complaint because there is insufficient evidence of fault in the Council’s actions. We have already considered and decided a complaint about her historic council tax accounts so cannot consider it again.

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Investigator's decision on behalf of the Ombudsman