Summary: We will not investigate this complaint about how the Council has handled Mr X’s council tax account and about whether he was liable. The law prevents us from investigating matters that have been considered in court. The issues that happened prior to the beginning of court proceedings are late and there are no good reasons for this.

The complaint

1. Mr X complains about how the Council has handled his council tax account and about whether he was liable. He says the Council owes him money and this has caused him significant distress and caused his mother to be anxious about whether she owes any money. Mr X says he wants the Council to refund the money he has paid.

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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 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)
4. 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)

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How I considered this complaint

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

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My assessment

7. Mr X applied for council tax reduction in June 2024. The Council told him he was not eligible because he was not liable for council tax at his current address. Mr X says he was liable for council tax between March and September 2024, had received and paid an invoice, and believes the Council should refund him.
8. The Council issued a summons in February 2026 for unpaid council tax between March and July 2025. Mr X says he had already paid council tax for April to September 2024 following earlier court action, and he wants the Council to refund that payment.
9. We cannot investigate the start of court action or what happens in court. We do not therefore have the power to investigate the Council’s decision to begin court proceedings, or the matters the court considered.
10. We will not investigate matters prior to the court summons as Mr X was aware of the issues more than 12 months before he complained to us. It would have been reasonable for Mr X to have submitted a formal complaint to the Council in October 2024 when he asked the Council for a refund. If he remained dissatisfied, he could have escalated the matter to us.

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Final decision

11. We will not investigate Mr X’s complaint because the first part of the complaint is late and there are no good reasons for this. The law prevents us from investigating matters that have been considered in court.

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Investigator's decision on behalf of the Ombudsman