Summary: We will not investigate this complaint about council tax arrears. This is because the complaint is late and there is no good reason for this.

The complaint

1. Ms X says the Council has unfairly pursued recovery of council tax for a period in June 2024, and for 2023/24. She says she was not liable until mid-June 2024 as she had moved out earlier. She also said she had paid up to June 2024 as she had records of bank payments to the Council.

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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)).

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How I considered this complaint

4. I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.

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My assessment

5. Ms X complained to the Council in October 2024 regarding the matters in paragraph 1.
6. The Council replied that Ms X’s council tax account was already in arrears from 2023/24, as she owed £1053. It had not received any payments after January 2023. Therefore, it did not consider there was fault in its recovery action as it had sent all the required bills, reminders and notices. It explained why it had ended Ms X’s liability in mid June 2024. It asked Ms X to provide evidence of the payments she said she had made.
7. We will not investigate Ms X’s complaint because it is late and there is no good reason for this. Ms X complained to the Council in October 2024 abut these matters but did not raise a complaint to the Ombudsman until December 2025. There is no good reason for the delay.
8. Even if we were to exercise our discretion to investigate this late complaint, it is unlikely we would find enough evidence of fault by the Council. It has explained why it is taking recovery action and it set out the notices it has sent. The Council asked Ms X to provide evidence of the payments she said she made so it could investigate this. It is open to Ms X to provide the evidence the Council requested.

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Final decision

9. We will not investigate Ms X’s complaint because it is late and there is no good reason for this. There is also not enough evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman