Summary: We will not investigate this complaint about council tax refunded in error and the Council’s actions after it reopened the account. This is because part the complaint is late and there no significant injustice from the Council’s recent actions.

The complaint

1. Mr X complains the Council closed his council tax account in error in 2023 and told him the refund was correct. He says it then unfairly pursued recovery of the council tax after it reopened the account. The Council admitted it should not have sent a demand for payment while his complaint was outstanding. This has caused him distress and financial hardship.

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The Ombudsman’s role and powers

2. 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. 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)).

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How I considered this complaint

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

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My assessment

5. Mr X complained to the Council regarding the matters in paragraph 1.
6. The Council replies explaining its understanding of the events in late 2023 when it closed Mr X’s account due to incorrect information from a third party. It said Mr X asked for a refund and it had no evidence he queried this. It reopened the account in April 2024 when Mr X advised he had not moved. The Council agreed reduced payment instalments which Mr X paid. However, he cancelled his direct debit and contacted the Council in December 2025 to question the pursuit of the debt. The Council accepted it should not have sent a demand for full payment of the outstanding amount in January 2026 because the Council had not responded to his dispute. The Council apologised for the bill it sent and said it could arrange lower repayment instalments.
7. We will not investigate the complaint about the Council closing Mr X’s council tax account in error in late 2023. This is because the complaint is late and there is no good reason for this.
8. We will not investigate more recent events when the Council issued a payment demand while a dispute was outstanding. This is because there is no significant injustice to Mr X from the issue of the bill to justify investigation. The Council has apologised for the bill and offered a lower arrangement.

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Final decision

9. We will not investigate Mr X’s complaint because part of it is late and there is no significant injustice from more recent matters.

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Investigator's decision on behalf of the Ombudsman