Summary: We will not investigate this complaint about the Council’s handling of Ms X’s council tax. This is because part of the complaint is late, and we cannot investigate court proceedings. Ms X has used her appeal right and there is no fault or significant injustice regarding other complaints to justify our involvement.

The complaint

1. Ms X complained about the Council’s handling of her council tax. She said the Council
• failed to provide a copy of the required council tax bill it said it sent in March 2023, a summons sent in July 2023 and evidence of the court proceedings.
• failed to provide a copy of a summons sent in February 2025 for the 24/25 year
• failed to provide reasonable adjustments due to injuries following surgery.
2. Ms X has also complained that the Council
• did not respond to her discretionary reduction council tax appeal in December 2025. Therefore, she could not appeal to the Valuation Tribunal.
• demanded she provided photo ID but she cannot afford this due to enforcement fees.
• Said it did not know she was disabled, but it had issued a blue badge.
3. Ms X says this has caused her significant financial hardship.

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The Ombudsman’s role and powers

4. 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).
5. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).
6. 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)).

7. The courts have said that where someone has sought a remedy by way of proceedings in any court of law, we cannot investigate. This is the case even if the appeal did not or could not provide a complete remedy for all the injustice claimed. (R v The Commissioner for Local Administration ex parte PH (1999) EHCA Civ 916).
8. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

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

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My assessment

10. Ms X complained to the Council regarding the matters in paragraph 1.
11. The Council replied to Ms X that
• Its records showed the notices and summons were sent in 2023 and 2025. Ms X contacted it to discuss the summons, so it considered they were served. Ms X could contact the court regarding its records of proceedings.
• It partially upheld Ms X’s complaint about information she sent about her medical condition. It said it could have made further checks of its system. But it still needed to request further information about how her medical condition affected her ability to pay council tax. This was not fault.
12. The Council has recently advised the Ombudsman it received Ms X’s reconsideration request about its refusal of a discretionary council tax reduction. It had not yet considered this and will ensure that it responds shortly. However, it said that Ms X has appealed to the Valuation Tribunal on the same matter.
13. The Council also advised it had accepted Ms X’s non photo ID in 2024. It asked for ID again in 2025 including non photo ID but later noted it had received this.
14. We will not investigate Ms X’s complaint about the Council’s council tax notice and summons in 2023. This complaint is late and there is no good reason for this. In any case we cannot investigate court proceedings which includes the service of the summons and the liability order hearing.
15. We cannot investigate Ms X’s complaint regarding the summons in 2025 as this relates to court proceedings which we are unable to investigate.
16. We will not investigate Ms X’s complaint about the Council failure to consider reasonable adjustments. This is because there is not enough injustice to warrant investigation. The Council accepts some delay in considering information it had, but it still required further information.
17. We cannot investigate Ms X’s complaint that the Council refused a discretionary council tax reduction. This is because Ms X has used her right of appeal.
18. We will not investigate Ms X’s complaint about the Council demanding photo ID. There is not enough evidence of fault to warrant investigation because the Council accepted non photo ID in 2024.
19. We will not investigate Ms X’s complaint that the Council denied knowing about her disability. This is because there is not enough evidence of fault by the Council to warrant investigation. Information is not routinely passed between Council departments as this could be deemed a data protection breach.

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Final decision

20. We will not investigate Ms X’s complaint because part of it is late, we cannot investigate court proceedings or matters where the complainant has already used a right of appeal. There is either not enough evidence of fault or significant injustice to warrant our involvement regarding other matters.

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Investigator's decision on behalf of the Ombudsman