Cornwall Council (25 021 440)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 08 Apr 2026

The Ombudsman's final decision:

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

The complaint

  1. Mr X complains the Council is wrong to pursue council tax arrears for his previous address from 2022 to 2024. He says the Council failed to respond to his letters and questions about other tenants who were liable and other matters.

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The Ombudsman’s role and powers

  1. 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

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

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My assessment

  1. Mr X complained in August 2025 to the Council about the matters in paragraph 1.
  2. The Council’s reply explained the actions it had taken on Mr X’s council tax liability for the period 2022-2024. It provided a breakdown of the liability, and the council tax support it applied. It said it would pursue all liable parties. Court costs were only applied when recovery action was necessary due to non payment. It apologised it had delayed replying to an advice agency’s letter on Mr X’s behalf.
  3. We will not investigate Mr X’s complaint because it is late and there are no good reasons for this. Mr X was aware of the matters he complains about from 2023. He complained to the Ombudsman in December 2025.

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Final decision

  1. We will not investigate Mr X’s complaint because it is late and there are no good reasons for this.

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Investigator's decision on behalf of the Ombudsman

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