London Borough of Waltham Forest (25 014 999)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 18 Feb 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax recovery action. This is because the complaint is late and there is no good reason for this. There is not enough evidence of fault in more recent matters to warrant investigation.
The complaint
- Ms X complains the Council was wrong to recover council tax arrears using an enforcement agent because she had offered to make payments by instalments in August 2024. However, the Council ignored her proposal. She also says the Council did not follow procedures properly before using enforcement agents.
The Ombudsman’s role and powers
- 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).
- 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)).
How I considered this complaint
- I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.
My assessment
- Ms X complained to the Council regarding the matters in paragraph 1.
- The Council replied it had refused her repayment proposal in August 2024 as it would take too long for Ms X to repay the arrears which had started in 2016.
- Ms X says she did not receive the Council’s response, despite her calls. The Council’s enforcement agents started seeking recovery in 2025 without any notice.
- We will not investigate Ms X’s complaint because it is late. Ms X complained to the Ombudsman more than 12 months after she would have been aware the Council had not agreed, or responded to her repayment proposal. There are no good reasons for the delay.
- There is not enough evidence of fault to warrant investigation of the Council’s decision to refer the arrears to its enforcement agent in 2025. The Council had obtained liability orders in court several years before 2024. The liability order explains the Council can recover the council tax subject to the order by various methods. The Council is not required to give the council tax payer further notice before referring to agents.
Final decision
- We will not investigate Ms X’s complaint because it is late and there is no good reason for this. There is not enough evidence of fault by the Council in 2025 to warrant investigation.
Investigator's decision on behalf of the Ombudsman