Swindon Borough Council (25 027 130)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 08 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax payments. The complaint is late and there is no good reason for this. We cannot investigate the summons and liability order.
The complaint
- Mr X complains the Council pursued recovery of council tax arrears when he has provided evidence that he has paid. He said he sent evidence several times over three years, but the Council failed to look at this. The Council is seeking payment of council tax and summons and liability order costs from 2022.
The Ombudsman’s role and powers
- 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).
- We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).
How I considered this complaint
- I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.
My assessment
- Mr X complained to the Council regarding the matters in paragraph 1.
- The Council replied it allocated council tax payments correctly under its policies and statutory rules. It said £118 was outstanding when it obtained a liability order in 2022, therefore it it enforcement action was lawful. However, the Council accepted its explanations about payment allocation and recovery processes could have been clearer. It offered to waive a £75 enforcement fee Mr X paid the remaining £139 as a goodwill gesture
- Mr X complained to the Ombudsman in February 2026.
- We will not investigate this complaint because it is late and there are no good reasons for this. Mr X was aware of the disputed payments more than 12 months before he complained to the Ombudsman.
- We cannot investigate the summons and liability order or the associated costs as these are court proceedings the law does not allow us to investigate.
Final decision
- We will not investigate Mr X’s complaint because it is late and there are no good reasons for this. We cannot investigate court proceedings.
Investigator's decision on behalf of the Ombudsman