London Borough of Southwark (25 026 365)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 03 Aug 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s handling of Miss Y’s Council Tax account because the complaint is late and there is no good reason to exercise discretion to investigate it now.
The complaint
- Miss Y complains about the Council’s handling of her Council Tax account, and its decision to pass her debt to an enforcement agent.
The Ombudsman’s role and powers
- 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/care provider has done. (Local Government Act 1974, sections 26B and 34D, as amended)
- 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).
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by Miss Y and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The Council passed Miss Y’s debt to an enforcement agent in August 2024. Miss Y had contact with the Council’s recovery team in November 2024. We expect a person to complain to us within 12 months of being aware of a matter and Miss Y did not complain to us until 2026. Therefore, the complaint is late, and there is no good reason to exercise discretion to investigate it now.
- Miss Y later applied for Council Tax reduction, and once successful the Council recalled her account from the enforcement agent. I understand Miss Y believes her entire council tax bill should be recalculated. However, if she wishes to challenge her Council Tax liability, she can appeal to the Valuations Tribunal.
Final decision
- We will not investigate Miss Y’s complaint because it is late and there is no good reason to exercise discretion to investigate it now.
Investigator's decision on behalf of the Ombudsman