Summary: We will not investigate this complaint about council tax administration as it is made late, and there are not good reasons to investigate now.

The complaint

1. Miss X complains the Council took enforcement action on her council tax account, without her knowledge, when it failed to send notices about it to her forwarding address. The Council cancelled the summons and liability order and refunded the costs, but Miss X seeks a further remedy for the distress and worry she says she was caused.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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

4. I considered information provided by the complainant.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Miss X received notification from the Council in October 2024 that it had obtained a court liability order against her for a council tax debt at Miss X’s previous address. No prior notification was sent to Miss X about this due to administrative fault by the Council. Miss X considers she should receive a monetary payment in recognition of the distress this caused her.
7. Miss X complained to us in January 2026. As per paragraph three, Miss X’s complaint is made late to us, that is, not within a year of her knowing about the problem. I consider it is reasonable to expect Miss X to have complained to us sooner and as such, that there are not good reasons to investigate now.

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Final decision

8. We will not investigate Miss X’s complaint because it is made late and there are not good reasons to investigate now.

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Investigator's decision on behalf of the Ombudsman