Summary: We will not investigate Mr X’s complaint about the Council’s handling of council tax arrears it says he owes. The complaint is late and there appear no good reasons why Mr X could not have brought it to us sooner. Mr X also has a right to appeal to the Tribunal.

The complaint

1. Mr X complains about the Council’s handling of his council tax. Mr X says he did not receive any documentation from the Council regarding his liability, which prevented him from attending court. Mr X says this has affected his mental health and caused him financial strain. He wants the Council to investigate.

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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. 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.

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How I considered this complaint

5. I considered information provided by Mr X and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. The law says people must pay their council tax as billed and on time. If they do not pay councils can serve a summons, apply to the court for a liability order and instruct bailiffs.
8. Between January 2022 and January 2024, the Council obtained liability orders against Mr X for unpaid council tax in respect of a property he owned for the period between April 2020 and March 2024.
9. Mr X would have been aware of his liability for council tax for the period he disputes since at least September 2022. Mr X did not complain to us until January 2026. So the restriction in paragraph 2 applies to this complaint.
10. I see no reason Mr X’s circumstances would have prevented him complaining to us before now. Also, information about how to complain about councils, including to the Ombudsman, is widely available. Had Mr X complained to the Council sooner, it is likely the Council would have responded and directed him to us sooner. In all the circumstances, I do not see good enough reason to accept this late complaint now
11. Even if Mr X’s complaint to us had been in time, Mr X has a right to appeal to the Valuation Tribunal. The tribunal is an independent expert body. The Council must do what the tribunal tells it to. We cannot decide issues relating to council tax liability or calculation. Mr X could appeal to the tribunal in this case and the restriction in paragraph 3 applies to this complaint.

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Final decision

12. We will not investigate Mr X’s complaint because it is late and he has a right of appeal to the tribunal.

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Investigator's decision on behalf of the Ombudsman