Summary: We will not investigate this complaint about the Council holding Miss X liable for council tax after her mother had died. The law prevents us from investigating matters that have been considered in court. The issues that happened prior to the beginning of court proceedings are late and there are no good reasons for this.

The complaint

1. Miss X complained about the Council holding her liable for council tax after her mother died. She said this had caused her significant distress.

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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 a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
4. 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

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

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My assessment

7. Miss X’s mother passed away in February 2020. The Council set up a new council tax account in Miss X’s name. In November 2020 the Council said it applied a single person discount to the account. This is because it said Miss X applied for council tax support and said she lived alone. Subsequent bills were issued.
8. In March 2023, Miss X told the Council she lived with her brother and that he jointly owned the property. The Council opened a new council tax account in both Miss X and her brother’s name. This was backdated to February 2020 and did not include the single person discount. Therefore, the Council said arrears of £5868.76 had built up as the Council said Miss X’s brother had remained living in the property during this time.
9. An arrangement was set up in September 2024 for Miss X to make payments. The Council issued a summons in November 2025. This was for the 2025/2026 financial year, as Miss X did not make payments for the new tax year in addition to the payments to clear the debt.
10. We will not investigate matters from February 2020 to November 2024 as Miss X was aware of the issues more than 12 months before she complained to us. It would have been reasonable for Miss X to have submitted a formal complaint to the Council in March 2023. If she remained dissatisfied, she could have escalated the matter to us.
11. We cannot investigate the start of court action or what happens in court. We do not therefore have the power to investigate the Council’s decision to begin court proceedings, or the matters the court considered. Should Miss X wish to challenge the liability order, she would need to do so with the court. 

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Final decision

12. We will not investigate Miss X’s complaint because the first part of the complaint is late and there are no good reasons for this. The law prevents us from investigating matters that have been considered in court.

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Investigator's decision on behalf of the Ombudsman