Summary: We will not investigate this complaint about and the Council’s handling of Ms Y’s Council Tax account because the complaint is late and there is no good reason to exercise discretion to investigate it now.

The complaint

1. Ms Y complained about the Council’s handling of her Council Tax account and said the Council did not follow statutory Debt Relief Order procedures.
2. Ms Y complained that the Council took enforcement action against her for unpaid Council Tax.
3. Ms Y also complained about complaint handling, and said the Council failed to make reasonable adjustments under the Equality Act 2010.
4. Ms Y wants the Council’s actions to be reviewed.

Back to top

The Ombudsman’s role and powers

5. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
6. 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/care provider has done. (Local Government Act 1974, sections 26B and 34D, as amended)
7. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended).
8. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. If Ms Y believes she is not liable, it would be reasonable for her to appeal.

Back to top

How I considered this complaint

9. I considered information provided by Ms Y and the Council.
10. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

11. Ms Y became aware of the issue in January 2023 when the Council emailed her with information about her outstanding balances on her Council Tax accounts. Ms Y replied that she was entering a Debt Relief Order (DRO).
12. Ms Y says the Council did not verify the balances, but the Council did not have permission to contact the DRO Unit on her behalf. The Council therefore pursued enforcement action for Council Tax it believed Ms Y owed outside of the DRO. We expect a person to complain to us within 12 months of being aware of a matter and Ms Y did not complain to us until December 2025. Therefore, the complaint is late, and there is no good reason to exercise discretion to investigate this part of the complaint.
13. If Ms Y wishes to challenge her Council Tax liability, she can appeal to the Valuations Tribunal.
14. Ms Y says the Council did not make reasonable adjustments under the Equality Act 2010. The Council communicated with Ms Y by email and told her she could request its response in a different format. It provided her with an email address to contact if needed.
15. We cannot decide if an organisation has breached the Equality Act as this can only be done by the courts. But we can make decisions about whether or not an organisation has properly taken account of an individual’s rights in its treatment of them.
16. Organisations will often be able to show they have properly taken account of the Equality Act if they have considered the impact their decisions will have on the individuals affected and these decisions can be challenged, reviewed or appealed.
17. Ms Y has complained about the Council’s complaint handling. It is not a good use of public resources to investigate complaints about complaint procedures, if we are unable to deal with the substantive issue.

Back to top

Investigator's decision on behalf of the Ombudsman