Summary: We will not investigate this complaint about council tax banding delays and recovery action. This is because the banding delay complaint is late. There is not enough evidence of fault or significant injustice in other matters to warrant our involvement.

The complaint

1. Mr X says the Council failed request council tax banding for his new build property. The Council sent him bills after 20 months when it had previously told him not to worry. He says the Council delayed replying to his complaint, did not respond to all his questions and did not provide the information it said it had. Mr X feared further enforcement agent visits because the Council did not confirm it held recovery causing Mr X distress and anxiety.

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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, or
• any injustice is not significant enough to justify our involvement, (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 and the Council. I considered the Ombudsman’s Assessment Code.

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My assessment

5. Mr X complained to the Council regarding the matters in paragraph 1.
6. The Council replied that
• It had no record of Mr X’s contact or receiving a completion notice from 2022.
• It had requested the Valuation Office Agency listed the property in May 2022
• After listing, it had sent a council tax bill to Mr X in May 2024 for over £5000.
• Mr X did not pay, so it sent a final notice and then a summons in August 2024. The Council obtained a liability order in September 2024.
• Mr X completed an income and expenditure form in October 2024. He offered to pay £60 per month.
• In January 2025 it suggested he paid £150 per month. It also asked him to complete a new income form in April. But Mr X did not return a form.
• Mr X paid £100 per month, but stopped after three payments. He then paid the new council tax year but did not pay in accordance with the instalments. The Council allocated payments to the arrears from 2022.
• It sent a summons and obtained a liability order for 2025/26. It referred the arrears to its agent who visited Mr X in July.
• It apologised for its delay in responding to his stage one complaint. It had taken nearly five weeks when it should have replied in four weeks.
• The Council apologised for its delay in replying to his email in October 2024.
• It had allocated payments correctly to the oldest debt, but it had now recalled the account for the current year and cancelled the summons. It offered a repayment arrangement of £103 per month for the arrears. It said it would recall the arrears from its agent if Mr X agreed and kept up to date.
7. We will not investigate Mr X’s complaints about matters between October 2022 and December 2024 about the Council not ensuring banding of his property, and not responding. This is because the complaint is late and there is no good reason for this. Mr X was aware he should be liable for council tax from 2022, but did not complain to the Ombudsman until December 2025.
8. There is not enough evidence of fault by the Council regarding its recovery action from late 2024 to warrant investigation. It appears the Council sent the required notices. Mr X did not pay in accordance with the current year instalments, and did not pay enough towards arrears. The Council took appropriate action by recalling one account from its agent and offering a long term payment arrangement.
9. Where there was fault by the Council due to delay in responding to Mr X’s stage one complaint, the injustice is not significant enough to warrant our involvement.
10. Mr X complains about complaint handling. However, it is not a good use of public resources to investigate complaints about complaint procedures, if we are not investigating the substantive issue.

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Final decision

11. We will not investigate Mr X’s complaint because part of it is late. There is not enough evidence of fault and no significant injustice to warrant investigation regarding the Council action from December 2024.

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Investigator's decision on behalf of the Ombudsman