Summary: We will not investigate Mr X’s complaint about how the Council handled his council tax accounts. His complaint is late and we have seen no good reason why he could not have complained to us sooner.

The complaint

1. Mr X complains the Council billed him incorrectly and charged him twice for the period between September 2021 and March 2022. He says the Council failed to apply student exemptions for himself and his tenant for the period between August 2018 and August 2021.
2. Mr X also complained the Council passed his council tax case to an Enforcement Agent whilst the account was still in dispute. He said he later received court summons charges.

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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)

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How I considered this complaint

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

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My assessment

6. We will not investigate Mr X’s complaint because it is late and we have seen no good reason why he could not have complained to us sooner than he did.
7. The evidence available shows that Mr X became aware of the council tax matters he complains of in early 2024 or before.
8. We also note the Council wrote to Mr X in early 2024 to tell him that it was going to pass his case to an Enforcement Agent. Mr X did not reply to the Council’s letter. He then complained to us in November 2025.

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Final decision

9. We will not investigate Mr X’s complaint because it is late and we have seen no good reason why he could not have complained to us sooner.

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Investigator's decision on behalf of the Ombudsman