Summary: We will not investigate Ms X’s complaint about the actions of the Council’s council tax department in 2021 and its recent decision to issue her a backdated bill for unpaid council tax. Part of the complaint is late. There is insufficient evidence of fault in its recent actions and if she disagrees with the Council’s assessment of her liability, she can appeal to the Valuation Tribunal. If she considers the Council has been negligent and should pay her damages, this is better considered by a court.

The complaint

1. Ms X complains the Council was negligent when it stopped her council tax direct debit in 2021 and did not inform her it had done so. It has recently issued her with a backdated council tax bill for over £6000. She says this has caused financial loss, distress and affected her health. She wants the Council to write off the bill in compensation for its alleged negligence.

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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. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
5. 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

• there is another body better placed to consider this complaint.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Ms X states she only became recently became aware that the Council had stopped collecting her council tax by direct debit in 2021. She brought her complaint to us in December 2025.
9. We cannot investigate the Council’s actions between 2021 and December 2024 as this part of the complaint is late. Although Ms X states she was not aware the council had stopped collecting her council tax by direct debit before 2025, the responsibility for paying council tax lies with the taxpayer. It was Ms X’s responsibility to ensure she was paying her council tax and to raise any issues regarding her direct debit at the time. There is no good reason for us to investigate this part of the complaint now.
10. In October 2025, the Council issued Ms X with a backdated council tax bill. There is insufficient evidence of fault in this decision so we will not investigate this. The Council is entitled to act to collect unpaid council tax and the law does not set a time limit on backdating liability.
11. If Ms X disputes her liability for the council tax, she has a right of appeal to the Valuation Tribunal which it is reasonable of for her to use.
12. Ms X wants the Council to write off the council tax arrears on the grounds that it was negligent in it actions when it stopped collecting her council tax in 2021 but did not inform her. We will not investigate this. Only a court can decide if an organisation has been negligent, and if so, whether it should pay damages. If Ms X considers the Council negligent, it is reasonable for her to take the matter to court.

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Final decision

13. We will not investigate Ms X’s complaint because part of the complaint is late and there is insufficient evidence of fault. If she disputes her council tax liability, it is reasonable for her to appeal to the Valuation Tribunal. If she considers the Council’s actions to be negligent, it is reasonable for her to take this matter to court.

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Investigator's decision on behalf of the Ombudsman