Summary: We will not investigate this complaint about Mr X’s council tax. The complaint about events before July 2023 is late without good enough reason to investigate it now. It is also unlikely we could reach a clear enough view on the older events. On recent events, the Council withdrew the reminders and final notice, so we could not reasonably achieve more on that. If Mr X believes he does not owe what the Council is demanding, he could reasonably argue his case in court.

The complaint

1. Mr X complains about the Council’s handling of his council tax.

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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. It is our decision whether to start, and when to end an investigation into something the law allows us to investigate. (Local Government Act 1974, sections 24A(6) and 34B(8), 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 any injustice is not significant enough to justify our involvement, or there is another body better placed to consider this complaint. (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 copy correspondence from the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says there have been problems with his council tax for 12 years. He complained to us in July 2024, so the restriction in paragraph 2 applies to events before July 2023. Mr X mentions having mental health problems. I appreciate that might affect someone’s ability to pursue a complaint promptly. However, Mr X has been able to correspond with the Council over a number of years, contact an advice agency and apparently also consulted a solicitor. In previous years the Council dealt with some of Mr X’s correspondence at the initial stage of its complaint procedure, with its responses advising how to escalate the complaint. If Mr X had completed the Council’s complaint procedure, as he reasonably could have, he would likely have been directed to us. Information about how to complain about councils, including to us, is widely available. Overall, Mr X could reasonably have complained to us sooner. So there is not good enough reason to investigate events between 2012 and July 2023 now. It is also unlikely we could reach clear enough view now, on balance, about many of the older events.
8. Regarding events in the 12 months before the complaint to us, Mr X says he has overpaid his council tax and his account should be in credit. He was therefore dissatisfied at receiving reminders by letter and text message and a final notice in July 2024, demanding payment of what the Council said was the full remaining council tax for this year otherwise the Council would take court action. The Council says it was not at fault for taking those steps. Nevertheless, on 19 July 2024 the Council withdrew the 2024 reminder correspondence. We cannot reasonably achieve significantly more about the reminders and final notice.
9. Although the Council chased payment, it did not take any court action. I understand Mr X was annoyed at receiving the reminders and final notice. However, that in itself is not a significant enough injustice to warrant the Ombudsman devoting time and public money to investigating whether the Council was at fault.
10. The underlying point is the disagreement between Mr X and the Council about whether Mr X has overpaid his council tax and therefore whether his account is in credit, in which case he would not have to pay what the Council claims. This argument has been ongoing for some years. The Council can only enforce payment if it gets a court order. So, if Mr X thinks the Council is demanding money he does not owe, he could reasonably await any court action then argue his case in court. Mr X’s correspondence over the years has mentioned health problems. However, Mr X could ask the court to make any reasonable adjustments necessary in relation to any disability. As the Council cannot enforce payment without a court order, the court could consider all the evidence each party says it has and decide whether Mr X should pay.

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Final decision

11. We will not investigate Mr X’s complaint. The complaint about events before July 2023 is late without good enough reason to investigate it now. It is also unlikely we could reach a clear enough view on the older events. With the more recent events, the Council has already withdrawn the reminders and final notice, so we could not reasonably achieve more on that point. If Mr X believes he does not owe what the Council is demanding, he could reasonably argue his case in court.

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Investigator's decision on behalf of the Ombudsman