Summary: We will not investigate Ms X’s complaint about the way the Council has handled her mother’s tax. This is because the complaint is late and there are no good reasons to exercise our discretion to investigate them now.

The complaint

1. Ms X complained about the way the Council has dealt with her mother’s council tax, including using its enforcement processes. The issues took place more than twelve months before Ms X contacted this office.
2. Ms X is seeking clarity on what is owed, an exemption to be applied to her mother’s tax liability and for a tax refund for some of the tax paid.

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The Ombudsman’s role and powers

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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. 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 another body better placed to consider this complaint, or there is no worthwhile outcome achievable by our investigation.

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

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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Final decision

8. We will not investigate Ms X’s complaint because it is late and there are no good reasons to apply our discretion to investigate now.

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Investigator's decision on behalf of the Ombudsman