Summary: We will not investigate this complaint about the Council’s failure to bill Ms X for several years. This is because this part of the complaint is late; it would have been reasonable for Ms X to contact us sooner. In addition, we will not investigate the Council’s decision to take enforcement action whilst Ms X was appealing council tax liability at Tribunal. This is because an investigation would be unlikely to find fault with the Council’s actions.

The complaint

1. Ms X complained the Council closed her council tax account and failed to bill or communicate with her between 2020 and 2024 causing debt to accrue on the account. She also complained the Council continued enforcement action whilst she was appealing liability for the debt at the Valuation Tribunal.

Back to top

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)
4. 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.

Back to top

How I considered this complaint

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

Back to top

My assessment

7. Ms X complained the Council incorrectly closed her account, failed to bill her for council tax between 2020 and 2024 and failed to communicate with her about the debt on the account before referring the account for enforcement action. She also complained the Council did not cease enforcement action when she was appealing the debt at the Valuation Tribunal and did not provide a payment summary for the debt.
8. The Council advised that it sent letters and bills to the last known property listed for Ms X and she did not contact it to dispute the balance or make it aware of where she was living. The Council also explained it is not required to suspend enforcement action whilst an account is being reviewed at Tribunal and provided Ms X with a summary of the outstanding debt.
9. Ms X wants us to find the Council at fault. The Ombudsman will not investigate complaints concerning events that took place more than 12 months ago unless there are good reasons for the delay. It would have been reasonable for Ms X to bring her complaint regarding the billing and lack of communication from the Council between 2020 and 2024 to us much sooner. There is no good reason to investigate.
10. Ms X is unhappy the Council has pursued her for the council tax debt despite appealing at Tribunal. The Council is entitled to pursue a council tax payer for outstanding arrears regardless of any claims made at Tribunal. The evidence shows the Council has billed Ms X correctly and she is liable for the debt. The Council has also provided Ms X with a breakdown of the debt. An investigation would therefore be unlikely to result in finding fault with the Council’s actions.

Back to top

Final decision

11. We will not investigate Ms X’s complaint because part of the complaint is late; it would have been reasonable for Ms X to contact us sooner. In addition, we will not investigate the Council’s decision to take enforcement action whilst Ms X was appealing council tax liability at Tribunal. This is because an investigation would be unlikely to find fault with the Council’s actions.

Back to top

Investigator's decision on behalf of the Ombudsman