The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s handling of Mr X’s council tax liability. This is because the complaint is late and there are no good reasons to exercise discretion to consider it now.
The complaint
Mr X stated that the Council failed to notify him of a council tax balance, failed to issue a final demand and incorrectly informed him that a summons hadn’t been issued when it had. Mr X stated that this had caused him distress and frustration.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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 and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
In June 2024, Mr X became aware of an outstanding Council Tax balance he owed. However, he first complained about this to the Ombudsman in November 2025.
The time for receiving complaints is from when someone became aware of the matter they wished to complain about, not when they complained to the Council or it issued its final response. We would expect someone to complain to us within a year, even if they were dissatisfied with the time the complaints procedure was taking.
I will not investigate this complaint because it is a late complaint. I acknowledge the Council did not always respond to Mr X in time, but I am not satisfied this is a good enough reason for Mr X not to have raised the matter with us earlier. and certainly within 12 months of the concern arising.
Final decision
We will not investigate Mr X’s complaint because it was a late complaint and there are no good reasons to exercise discretion to consider it now.
Investigator's decision on behalf of the Ombudsman