Summary: We will not investigate this complaint about council tax recovery enforcement action. The complaint is late and there is no good reason to investigate it now.

The complaint

1. Ms Y complains the Council only decided, in 2024, to take enforcement action over council tax she owed it from 2012 onwards. Ms Y says the Council allowed the debt to build to an unreasonable amount. Ms Y wants the Council to reduce the debt owed.

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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)

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How I considered this complaint

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

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My assessment

6. Since 2012, the Council has sent Ms Y council tax bills, payment reminders and notices of council tax owed. In May 2024, the Council decided to use enforcement agents to recover the debt. In October 2025, Mr X brought this complaint on behalf of Ms Y, to the Ombudsman. So, this complaint is late.
7. We look at each complaint individually, and on its merits, considering the circumstances of each case. But we do not exercise discretion to accept a late complaint unless there are good reasons to do so. I have considered whether to exercise our discretion to investigate the complaint, but I have seen no good reasons to do so. So, we will not investigate this complaint.

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Investigator's decision on behalf of the Ombudsman