Summary: We will not investigate this complaint about Ms X’s council tax. This is because it is late and there are no good reasons for this. Ms X’s more recent complaints have not completed the Council’s complaints procedure.

The complaint

1. Ms X complained to the Ombudsman in November 2025 regarding the Council’s actions in 2022. She said the Council had not assessed her council tax support correctly. It then threatened and bullied her about council tax arrears.
2. Ms X has also complained to the Ombudsman about
• A £200 payment she made in May 2025 and threats of recovery action regarding £19 arrears.
• A council tax summons issued in January 2026 and confusing information about the balance outstanding.

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The Ombudsman’s role and powers

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 unless we are satisfied the organisation knows about the complaint and has had an opportunity to investigate and reply. However, we may decide to investigate if we consider it would be unreasonable to notify the organisation of the complaint and give it an opportunity to investigate and reply. (Local Government Act 1974, section 26(5), section 34(B)6).

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How I considered this complaint

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

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My assessment

6. We will not investigate Ms X’s complaint about the Council’s actions in 2022. The complaint is late as it relates to events in 2022 or earlier and there are no good reasons for this.
7. We will not investigate Ms X’s more recent complaints in 2025 and early 2026 because the Council has not had an opportunity to respond to Ms X’s complaints in accordance with its two stage complaints procedure. Ms X can bring her complaint to the Ombudsman if she remains dissatisfied at the end of the process.

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Final decision

8. We will not investigate Ms X’s complaint about events in 2022 because it is late and there are no good reasons for this. Ms X’s complaints in 2025 and 2026 have not completed the Council’s complaints procedure and we will not investigate them.

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Investigator's decision on behalf of the Ombudsman