Summary: We will not investigate Mr B’s complaint about the Council’s handling of business rates and council tax for his property. Part of his complaint is late. We cannot investigate the Council’s more recent involvement in court proceedings. We will also not investigate the Council’s delay removing a council tax premium because it is unlikely further investigation would lead to a different outcome.

The complaint

1. Mr B complains about errors in the Council’s handling of his business rates and council tax accounts for his property. He says this has caused him significant financial loss, stress and anxiety. He wants the Council to correct its records, provide financial redress, and ensure service improvements.

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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 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 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 further investigation would not lead to a different outcome. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

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

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My assessment

6. Mr B complained about several errors the Council made in its handling of business rates for his property. He said he first contacted the Council about these matters between 2015 and 2019.
7. Mr B also complained the Council incorrectly decided the same property was residential from 2018 and charged him council tax.
8. In its complaint response to Mr B, the Council said it decided the property was residential after its inspection in 2019.
9. Mr B approached us in October 2025.
10. We will not investigate these parts of Mr B’s complaint because they are late. Mr B was aware of these issues at least six years before he brought his complaint to us. If he was unhappy with the Council’s decisions or actions at that time, I can see no good reason why he could not have approached us sooner.
11. Mr B also complains about the Council’s decision to issue him with a court summons for non-payment of council tax and its conduct during the court proceedings. He says he requested information about its involvement in the proceedings and it did not provide this.
12. We cannot investigate this part of Mr B’s complaint. The law says we cannot investigate a complaint about the start of court action or court proceedings.
13. Mr B also complains the Council incorrectly charged a Long-Term Empty premium for his property and delayed removing it after he provided evidence the property was inhabited.
14. In its September 2025 complaint response, the Council accepted Mr B provided evidence in April 2025 that the property was furnished and inhabited. It removed the premium charge for the period Mr B was liable for the property’s council tax. It also apologised that it had not accepted this evidence and amended his account sooner.
15. We will not investigate this part of Mr B’s complaint. The Council reviewed Mr B’s evidence and removed the premium charge. It apologised for its delay making this decision. This is an appropriate response and it is unlikely further investigation would lead to a different outcome.

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Final decision

16. We will not investigate Mr B’s complaint about the Council’s handling of his business rates and council tax accounts. Part of his complaint is late. We cannot investigate the Council’s more recent involvement in court proceedings. We will also not investigate the Council’s delay removing the council tax premium because it is unlikely further investigation would lead to a different outcome.

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Investigator's decision on behalf of the Ombudsman