Summary: We will not investigate this complaint about Ms X’s council tax account from 2022, discounts and reductions on her late relative’s account and queries about payments she made for council tax. This is because the complaints are late. We cannot investigate the council tax discount because Ms X has used her right of appeal to a tribunal. There is not enough evidence of fault in other matters to warrant investigation.

The complaint

1. Ms X complains about the Council’s handling of her council tax account from 2022, and about a carer’s discount and council tax support on her late relative’s account before 2022. She says the Council’s responses were not clear. In particular she says the Council asked for evidence but then refused to accept it. She said the Council did not follow its own guidance. She also says the Council did not issue the required reminders or appeal rights before taking legal action. She said she has made payments, but the Council has not accounted for these.

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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. The courts have said that where someone has sought a remedy by way of proceedings in any court of law, we cannot investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916).
4. 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

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

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My assessment

6. Ms X complained to the Council about the matters in paragraph 1.
7. The Council replied explaining its reasons for the lability periods and why it considered discounts did not apply. It said Ms X had a single person discount at another address she owned and could not claim at both addresses. It said Ms X was out of time to claim council tax support. It also said she had provided conflicting information about a number of matters.
8. The Council noted Ms X queried payments made to the Council but having checked these, the majority were not for council tax. The Council explained the information it needed to ensure the accounts were correct. It said it had sent bills and the notices required before progressing to enforcement action.
9. In 2025 Ms X appealed to the Valuation Tribunal about her claim for a council tax discount while she lived in the property with her relative and was their carer.
10. We will not investigate this complaint regarding the Council’s actions before July 2024. Ms X’s complaint about these matters is late and there are no good reasons for this. Ms X contacted the Council in February 2024 about the council tax liability, council tax support and payments made. Therefore, she was aware of the matters subject to this complaint. However, she did not complain to the Ombudsman until July 2025.
11. I have considered the Council’s actions from July 2024. There is not enough evidence of fault by the Council to warrant our involvement. The Council has explained the reasons for its requests for further information and for a sworn statement to resolve contradictory information.
12. We cannot investigate the council tax discount matter because Ms X has appealed to the Valuation Tribunal.

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Final decision

13. We will not investigate Ms X’s complaint because part of it is late. There is not enough evidence of fault in more recent matters and we cannot investigate the matters Ms X has appealed to a Tribunal about.

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Investigator's decision on behalf of the Ombudsman