The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax. This is because the complaint is late and there are no good reasons for this.
The complaint
Mrs X complains about how the Council handled her council tax account and the recovery action it took in 2023. She says this caused her stress and financial hardship.
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).
How I considered this complaint
I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.
My assessment
The matters Mrs X complains about are the Council’s actions during 2023 relating to her council tax account and the enforcement agent’s recovery action in 2023.
Mrs X complained to the Ombudsman in August 2025. Her complaint is late and there are no good reasons for this. Therefore, we will not investigate it.
Final decision
We will not investigate Mrs X’s complaint because it is late and there are no good reasons for this.
Investigator's decision on behalf of the Ombudsman