Summary: We will not investigate this complaint about council tax. This is because Miss X’s complaint is late and she had a right of appeal she could have used. There is not enough evidence of fault to justify investigation into more recent matters .

The complaint

1. Miss X says the Council charged her for two council tax accounts following flooding at her home in 2021. She says the Council allowed enforcement action to progress but later accepted she was not liable for council tax. She also says the Council failed to backdate her council tax reduction. This caused her significant stress and anxiety.

Back to top

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. 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.

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. (Local Government Act 1974, section 24A(6), as amended, section 34(B)).

Back to top

How I considered this complaint

5. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

Back to top

My assessment

6. Miss X complained to the Council regarding the matters in paragraph 1.
7. The Council replied that
• It had opened an account for a temporary address when Miss X moved out of her original home due to disrepair. The landlord had given conflicting information regarding her liability for this, but by March 2023 the Council had closed the account with no charge.
• The reason it took enforcement action for her main address was due to Miss X not paying council tax for the 2022/23 council tax year.
• It had applied an uninhabitable discount for a year on her main address and applied a single person discount.
• It had not paid a council tax reduction until March 2023 because Miss X had not applied earlier. It had not backdated the reduction because Miss X did not respond to its request for information.
8. We will not investigate this complaint because it is late and there is no good reason for this. The majority of the matters were resolved by May 2023. Miss X did not complain to the Ombudsman until February 2026. I do not consider we should use our discretion to investigate.
9. We will not investigate the complaint regarding the Council not paying council tax reduction until March 2023. This complaint is also late and it was reasonable to expect Miss X to appeal to the Valuation Tribunal if she disagreed with the Council’s decision.
10. We will not investigate more recent matters for the period February 2025 to February 2026 such as the Council’s recovery action, because there is not enough evidence of fault by the Council to warrant investigation.

Back to top

Final decision

11. We will not investigate Miss X’s complaint because it is late and in addition it was reasonable to expect her to appeal. There is not enough evidence of fault in more recent matters to warrant investigation.

Back to top

Investigator's decision on behalf of the Ombudsman