Summary: We will not investigate Mr X’s complaint about council tax and enforcement. This is because the complaint is late and there are no good reasons to exercise discretion to investigate it now. Also, there is not enough evidence of fault or significant injustice to justify investigating. Mr X could have appealed to the Valuation Tribunal if he disputed his liability for council tax.

The complaint

1. Mr X complains while he was a full-time student, the Council sent his council tax account to an enforcement agency who he paid over £1000. He says he tried to contact the Council, but it did not respond and it refused to refund the money he paid. He says the situation left him financially vulnerable and affected his mental health. He wants the Council to issue an apology and repay him the money he paid to the enforcement agents.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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 law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
6. 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, or
• any injustice is not significant enough to justify our involvement.

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

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How I considered this complaint

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

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My assessment

9. We will not investigate Mr X’s complaint because it is late. Mr X became aware of the issue when the Council issued him a council tax liability order, and he paid enforcement agents more than a year ago. We expect a person to complain to us within 12 months of being aware of a matter. Therefore, this complaint is late, and I see no good reason why Mr X could not have complained sooner.
10. Even if it was not late, we would not investigate. The Council followed the correct process and procedures in getting a liability order and it explained to Mr X the reasons it referred his account to enforcement agents. If Mr X believed he was not liable for the council tax demanded by the Council, it would have been reasonable for him to have appealed to the Valuation Tribunal.
11. In March 2025, the Council issued Mr X with another council tax bill. It says no payments were received, so it obtained a liability order. Mr X contacted it on the same day to say he had moved out of the property and queried his liability. The Council explained to Mr X he remained liable for the time he lived in the property and recovery proceedings were correctly started. I am satisfied the Council followed the correct procedures and there is not enough evidence of fault to justify investigating. It would have been reasonable for Mr X to have appealed to the Valuation Tribunal if he did not agree he was liable for council tax.
12. Mr X complained about the Councils lack of communication and its delayed response. The Council accepted this fell below the expected levels of service and issued an apology to Mr X. Any injustice Mr X may have suffered is not significant enough to justify our involvement.

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Final decision

13. We will not investigate Mr X’s complaint because it is late and there are no good reasons to exercise discretion to investigate it now. Also, there is not enough evidence of fault or significant injustice to justify investigating. Mr X could have appealed to the Valuation Tribunal if he disputed his liability for council tax.

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Investigator's decision on behalf of the Ombudsman