Summary: We will not investigate this complaint about the Council seeking recovery of a council tax debt, and about council tax support. This is because the complaint is late and there are no good reasons for this. There is not enough evidence of fault by the Council in more recent matters to warrant investigation.

The complaint

1. Ms X says the Council is unfairly seeking recovery of council tax for a period more than 12 years ago. She says the Council should have paid council tax support and there was another liable party. She also says the Council’s delays, poor communication and complaint handling led to anxiety and distress.

Back to top

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. 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)).

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.

Back to top

How I considered this complaint

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

Back to top

My assessment

7. Ms X complained to the Council regarding the matters in paragraph 1.
8. The Council replied that Ms X was the sole liable party for the period. It had received a council tax support claim from her partner. But it had not paid as her partner had not provided the required evidence. The Council said Ms X contacted it in 2015 about the arrears to make an arrangement. However, she did not make the payments.
9. The Council noted Ms X complained about the delay in seeking recovery of the debt. It said it sent recovery notices to the last known address as it had not received a forwarding address. It said it was not always possible to trace a person’s new address. It noted Ms X had made a payment arrangement and could contact the agent to discuss an alternative arrangement.
10. We will not investigate this complaint about the Council’s actions between 2013-2024. This is because the complaint is late and the are no good reasons for this. Ms X was aware of the arrears and the liability in 2015. It is reasonable to have expected Ms X to complain then. Ms X or her former partner could also have appealed the council tax support decision and the Council’s decision that Ms X had sole council tax liability.
11. The Council’s agent traced Ms X and started recovery action in 2025. There is not enough evidence of fault by the Council in its handling of matters from 2025 to warrant investigation. The Council responded to Ms X’s complaints and it advised her she could contact the agent regarding making an alternative arrangement.

Back to top

Final decision

12. We will not investigate Ms X’s complaint because part of it is late and there is no good reason for this. There is not enough evidence of fault in more recent matters.

Back to top

Investigator's decision on behalf of the Ombudsman